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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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Vehicle Sales Incentives Not 'Business Auxiliary Services,' Classified as Non-Taxable Trade Discounts.

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Full Text of the Document

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....Classification of service - Services in relation to providing vehicles to associates, in course of its business activities - The Tribunal found that the services related to vehicle sales and incentives did not constitute 'Business Auxiliary Services' as defined under the Finance Act. It reasoned that discounts and incentives are a reduction in purchase price and do not represent consideration for services rendered to the vehicle manufacturers. This was supported by several precedents which established that such incentives are akin to trade discounts and not taxable services.....