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HomeIndirect TaxesNo Service Tax on Incentives Received by Car Dealers from Manufacturers: CESTAT

No Service Tax on Incentives Received by Car Dealers from Manufacturers: CESTAT

Indirect Taxes

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By Mariya Paliwala
No Service Tax on Incentives Received by Car Dealers from Manufacturers: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, has held that incentives received by an authorized automobile dealer from a manufacturer for achieving sales targets are not liable to service tax under the category of Business Auxiliary Service.  The bench of  Dr. D.M. Misra (Judicial  Member) and R. Bhagya Devi (Technical Member)…

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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.

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