CESTAT Sets Aside Service Tax Demand on Dealer Incentives, Holds Payments Not Taxable as Business Auxiliary Service [Read Order]

The Mumbai Bench of Customs,Excise and Service Tax Appellate Tribunal (CESTAT) sets aside service tax demand on dealer incentives, holding payments not taxable as business auxiliary service. Jaika Motors Pvt Ltd,appellant-assessee,challenged a tax liability of ₹ 2,78,35,520 for providing ‘business auxiliary service’ during the period from 1st April 2014 to 31st March 2015. The demand,…