CESTAT Sets Aside Service Tax Demand on Car Booking Cancellation Charges

Divine Autotech Private Limited Vs Commissioner of Central Tax (CESTAT Delhi)

Introduction: In the case of Divine Autotech Private Limited Vs Commissioner of Central Tax, Delhi CESTAT ruled on the applicability of service tax on amounts received by automobile dealers as trade discounts from manufacturers. The Commissioner issued a show cause notice demanding service tax on such amounts, which the appellant contested. Here’s a detailed analysis of the court’s findings.

Detailed Analysis: Divine Autotech Private Limited, engaged in

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