When the appellants sold the cars and recovered the amount ...
Car Dealers Not Liable for Service Tax on Free After-Sales Service Aimed at Boosting Sales, Court Rules.
March 11, 2017
Case Laws Service Tax AT
When the appellants sold the cars and recovered the amount including the dealers’ margin the intention was to sale the car not to provide free after sales service, Free sale service is only to promote sale – No service tax can be levied - AT
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