Service tax not leviable on booking cancellation charges: CESTAT Allahabad

Nimbus Motors Pvt. Ltd. Vs Commissioner of Central Goods & Services Tax (CESTAT Allahabad) CESTAT Allahabad held that booking cancellation charges, is in nature of compensation, are not consideration for service and hence no service tax chargeable on the same. Accordingly, demand on booking cancellation charges not sustained. Facts- The Appellant was registered with Service Tax Department for providing “Business Auxiliary Services”, Repair/Reconditioning, Restoration or Decoration or any other similar Services of Motor Vehicles. The Appellant was appointed as an authorized dealer of M/...