Car Manufacturer's Trade Discounts and Commissions Not Subject to Service Tax Under Business Auxiliary Services Section.

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....Business auxiliary service - trade discount, incentives and commission offered by the car manufacturer - principal to principal basis - As the present case of incentives/ commission is solely related to trade discounts for sale of cars in accordance with the regular practice as well as the agreement/schemes that were in vogue in the industry, the same is not treated as compensation received by the appellant for any services provided to the car manufacturer M/s MSIL. - Demand set aside - AT....