Service tax on dealer establishment

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Whether service tax is to be collected or paid by the reciepient (dealer) out of his pocket for amount received from vehilcle manufacturer for dealer establishment (charges collected for space and other facilities utilised by the vehicle manufacturer at the place of dealer) ?

Replies (1)

space of dealer used by vehicle manufacturer should be looked as per "rent of commercial space" and would be treated accordingly, owner has to charge ST with vehicle manufacturer.


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