https://www.taxtmi.com/caselaws?id=792879 Free services and warranty services provided by an authorised dealer were treated as part of the dealer's margin, with no separate reimbursement shown; the article notes that no separate service tax arose on that value where the demand would duplicate tax already embedded in the sale transaction. Insurance commission was likewise treated as not giving rise to an independent taxable service by the dealer, because the dealer only incidentally facilitated the underlying insurance and finance arrangement. The article also records that the extended limitation period was unavailable since the department was already aware of the issue and suppression was not established. 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 Free services and warranty services provided by an authorised dealer were treated as part of the dealer's margin, with no separate reimbursement shown; the article notes that no separate service tax arose on that value where the demand would duplicate tax already embedded in the sale transaction. Insurance commission was likewise treated as not giving rise to an independent taxable service by the dealer, because the dealer only incidentally facilitated the underlying insurance and finance arrangement. The article also records that the extended limitation period was unavailable since the department was already aware of the issue and suppression was not established. Case-Laws Service Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792879