Service Tax Not Leviable on Discount /incentive received from Supplier of Motor Vehicle Spare Parts under Head ‘Other Operating Revenue’: CESTAT [Read Order]

The CESTAT sets aside the demand for service tax on discounts/incentives received from suppliers of motor vehicle spare parts
Service Tax Not Leviable on Discount - incentive - Supplier of Motor Vehicle Spare Parts - Head - Operating Revenue - CESTAT - taxscan

The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service tax is not leviable on discount /incentive received from suppliers of motor vehicle spare parts under the head ‘ Other Operating Revenue’ and set aside the service tax demand. The Appellants M/s Premier Car Sales Ltd…

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