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No ST on discount received from 'Maruti' if cars were purchased on principal to principal basis

August 10, 2018[2018] 96 31 (New Delhi - CESTAT)

GST: Where assessee was purchasing cars from MUL on principal to principal basis and subsequently reselling same, discounts/incentives received by assessee from MUL could not be made liable for payment of service tax under category of 'Business Auxiliary Services'

GST: Where assessee received commission for provision of furniture to ICICI for facilitation of accommodating representatives in premises of assessee for selling insurance policies for cars, said activity carried out by assessee could not be considered as 'Business Auxiliary Services' and, thus, assessee was not liable to pay service tax on commission received

GST: Where assessee paid freight expenses in connection with transportation of cars to their customers, in absence of consignment notes, activity of assessee could not be classified under 'Goods Transport Agency' service and, thus, impugned demand of service tax raised under said category was to be set aside

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