No service tax on discount allowed to dealer by Vehicle Manufacturer

B M Autolink Vs C.C.E.-Kutch (Gandhidham) (CESTAT Ahmedabad)

We find that the fact is not under dispute that the appellant being a dealer purchase the vehicles from M/s. Maruti Suzuki India Ltd. and subsequently sell the same to various customers. The transaction between M/s. Maruti Suzuki India Ltd. and the dealer and subsequently sale transaction between the dealer and the customs are purely on principal to principal basis. The vehicle manufacturer M/s. Maruti Suzuki India Ltd. on the basis of yearly performance of sale grants the discount to the deal

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