HomeIndirect TaxesDiscounts Not Taxable as ‘Service’: CESTAT Quashes Rs. 2.85 Crore Service Tax...

Discounts Not Taxable as ‘Service’: CESTAT Quashes Rs. 2.85 Crore Service Tax Demand on Auto Dealer Incentives

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a massive service tax demand of Rs. 2.85 crore along with equal penalty imposed on an authorised automobile dealer, holding that incentives, discounts and performance-linked payouts received from vehicle manufacturers cannot be treated as consideration for any taxable service. The bench…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Delivery of Research Reports Abroad Constitutes ‘Part Performance’, Qualifies as Export: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench has held that...

Customs Valuation: CESTAT Quashes Export Value Enhancement for Violation of Natural Justice, Remands Matter

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

SEZ Units Entitled to Service Tax Refund on Input Services Used in Authorised Operations: CESTAT Chennai Allows Nokia India’s Appeal

While reaffirming the scope of refund benefits available to Special Economic Zone (SEZ) units,...

Customs Penalty Unsustainable Without Evidence of Abetment: CESTAT Quashes Penalties U/s 112(a)

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

More like this

Delivery of Research Reports Abroad Constitutes ‘Part Performance’, Qualifies as Export: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench has held that...

Customs Valuation: CESTAT Quashes Export Value Enhancement for Violation of Natural Justice, Remands Matter

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

SEZ Units Entitled to Service Tax Refund on Input Services Used in Authorised Operations: CESTAT Chennai Allows Nokia India’s Appeal

While reaffirming the scope of refund benefits available to Special Economic Zone (SEZ) units,...