2011 (8) TMI 81

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....Negi, SDR   Per : Mr. B.S.V. Murthy;   The appellant is an authorised service station and service tax demand was made on the ground that service tax is payable on the complimentary and warranty service provided to the customers at the cost of motor-vehicle manufacturers and commission/ incentive received from the banks or financial institutions in respect of the loans advanced to t....

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.... considered by the Board in the Circular was liability of service on free services given by the authorised dealers for which they are reimbursed by the manufacturers and commission/ incentive received by them from banks/ non-banking financial companies for introducing customers for finance/ loans. In the clarification, the Board clarified that service tax is liable to be paid in respect of these t....