https://www.taxtmi.com/caselaws?id=792879 Service tax did not apply to free and warranty services where their value was embedded in the authorised dealer's margin, was not separately reimbursed, and had already borne sales tax; a demand treating that margin as taxable service consideration was unsustainable. Insurance commission did not create an independent taxable service where the dealer only incidentally assisted underlying insurance and finance arrangements and tax had already been paid under the principal arrangement. Extended limitation was unavailable because the department had prior knowledge of the relevant issue, negating suppression. The service tax demands on both dealer-linked free services and insurance commission were therefore unsustainable. en-us Tue, 27 Jan 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792879 Service tax did not apply to free and warranty services where their value was embedded in the authorised dealer's margin, was not separately reimbursed, and had already borne sales tax; a demand treating that margin as taxable service consideration was unsustainable. Insurance commission did not create an independent taxable service where the dealer only incidentally assisted underlying insurance and finance arrangements and tax had already been paid under the principal arrangement. Extended limitation was unavailable because the department had prior knowledge of the relevant issue, negating suppression. The service tax demands on both dealer-linked free services and insurance commission were therefore unsustainable. Case-Laws Service Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792879