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2020 (2) TMI 1446 - AT - Service TaxNature of activity - service or not - reduction of prices in vehicles, effective for purchase by the ultimate customers - Business Auxiliary service or not - HELD THAT:- The transaction between the appellant and M/s. Honda Siel Cars Ltd. is of sale and purchase of vehicle and due to the mandate of deciding the sales price of vehicle to ultimate customers, appellant had to sell vehicle at the price lower than the price at which they had purchased the said goods and as a discount for doing the same, appellant received the aforesaid amount - thus, the said amount has to be treated as discount and also that element of service is not involved. The Service Tax of around ₹ 10 lakhs demanded from the appellant is not sustainable - appeal allowed - decided in favor of appellant.
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