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2017 (3) TMI 514 - CESTAT MUMBAIAfter sale service - demand on the ground that appellant having received the consideration in the margin allowed in the dealer agreement - Held that: - the issue stands settled by the case of In ASL Motors Pvt Ltd v. Commissioner of Central Excise & Service Tax, Patna [2007 (11) TMI 73 - CESTAT, KOLKATA], where it was held that 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 on impugned amount, on which sales tax has been already paid - appeal allowed - decided in favor of appellant.
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