German Company's After-Sale Services Not Considered Business Auxiliary Services; Discount Seen as Price Adjustment for Goods Sold.

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Full Text of the Document

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....Business Auxiliary Services - After sale service was agreed to be provided by MAN Germany on its own account. The discount that is being offered by the Appellant to MAN Germany is merely an adjustment in the price of goods sold and is not towards provision of any service to be undertaken by MAN Germany on behalf of the Appellant. The service provided by MAN Germany would, therefore, not classify as BAS.....