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Service Tax - Highlights / Catch Notes

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Levy of Service Tax - Business Auxiliary Service - incentives ...


Vehicle Dealer Not Liable for Service Tax on Incentives Due to Principal-to-Principal Relationship, Not Agency Services.

August 31, 2022

Case Laws     Service Tax     AT

Levy of Service Tax - Business Auxiliary Service - incentives and discount support received by the appellant - It is noticed that the appellant purchases vehicles from TML and sells the same to the buyers. It is clear from the agreement that the appellant works on principal to principal basis, and not as an agent of TML - The service tax on the amount received as incentives could not have been levied to service tax - AT

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