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Service Tax - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Classification of service - Services in relation to providing ...


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

April 3, 2024

Case Laws     Service Tax     AT

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.

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