https://www.taxtmi.com/caselaws?id=468443 Target-based incentives and discounts received by an authorised motor vehicle dealer under a principal-to-principal dealership arrangement were treated as trade discounts linked to the sale of goods, not as consideration for any separate promotional or auxiliary service. Because the dealer purchased vehicles from the manufacturer and resold them on its own account, the receipts were held to arise from trading activity rather than Business Auxiliary Service. The analysis also noted that onward sale of goods involves transfer of property in goods and falls outside service tax, so the demand for service tax could not be sustained. en-us Tue, 22 Jul 2025 00:00:00 +0530 Wed, 06 May 2026 14:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468443 Target-based incentives and discounts received by an authorised motor vehicle dealer under a principal-to-principal dealership arrangement were treated as trade discounts linked to the sale of goods, not as consideration for any separate promotional or auxiliary service. Because the dealer purchased vehicles from the manufacturer and resold them on its own account, the receipts were held to arise from trading activity rather than Business Auxiliary Service. The analysis also noted that onward sale of goods involves transfer of property in goods and falls outside service tax, so the demand for service tax could not be sustained. Case-Laws Service Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468443