Home Highlights December 2011 Year 2011 This

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1. The appellant contested the service tax demand on trade discounts and incentives received from Tata Motors Limited for promoting or marketing vehicles. The Tribunal held...

2. Levy of Service Tax on free after sale service - Service Tax cannot be charged on free after sale services.... - AT

3. Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

4. 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...

5. CENVAT Credit - input service - free warranty services - The service is provided free of cost by the dealers during the warranty period but the appellant makes payment...

6. The circular clarifies the availability of input tax credit on demo vehicles used by authorized dealers for providing trial runs and demonstrating features to potential...

7. CENVAT Credit - input services - The free service sale services of the vehicle provided during warranty period is an input service for the manufacturer - credit allowed

8. This trade circular clarifies the availability of input tax credit (ITC) on demo vehicles used by authorized dealers for motor vehicles. The key points are: ITC is...

9. Inclusion of cost of pre delivery inspection (PDI) and free after sales services to assessable value of the vehicles sold - expenses born by the dealer - not includible - AT

10. The appellant, a vehicle dealer, purchases vehicles from manufacturers like Maruti Suzuki and Renault, and subsequently sells them to customers. The discount/incentive...

11. Free after-sale services rendered to the customers - service tax liability cannot be on the part of margin given by the manufacturer to the dealer as being inclusive of...

12. Input Tax Credit (denied retrospectively) - denial on account of cancellation of the VAT registration of the dealers (who have effected sale of the goods to these...

13. This circular clarifies the availability of input tax credit (ITC) on demo vehicles used by authorized dealers of motor vehicles. Key points are: ITC is available on...

14. Disllowance of CENVAT Credit - Rule 6(5) of CCR provides that the provisions of Rule 6(1), (2) and (3) are not applicable, where input service received is used both for...

15. Service tax liability on sale of imported tally software was disputed. Appellant was a distributor marketing and installing the software on behalf of the seller holding...