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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Business Auxiliary Services - After sale service was agreed to ...


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

April 3, 2020

Case Laws     Service Tax     AT

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.

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