Service Tax not leviable on discounts offered by car manufacturers to their dealers for onward transmission to corporate customers

Autobahn Enterprises Pvt Ltd Vs Commissioner of Service Tax (CESTAT Mumbai) Service Tax not leviable on discounts offered by car manufacturers to their dealers for onward transmission to corporate customers Autobahn Enterprises Pvt. Ltd. (Appellant) was an authorized dealer of M/s Skoda Auto India Pvt Ltd. and in accordance with their agreements, the  Appellant  was allowed to offer discounts on the sale of vehicles to their corporate customers to be reimbursed to them and had facilitated banks and financial companies, as well as insurance companies, to service loan and insurance requirement...