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2011 (10) TMI 209 - AT - Service TaxLevy of Service Tax on free after sale service - In view of of M/s.ASL Motors Pvt. Ltd. Vs. CCE,(2007 - TMI - 3419 - CESTAT, KOLKATA) - free after sale services are provided to boost the sale of the vehicles and the amounts are not being reimbursed by the manufacturers. Amount of free service formed part of dealer's margin and no extra amount is being paid to the dealer by the manufacturer of the vehicles. Thus Service Tax cannot be charged on free after sale services.
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