Free warranty services provided by vehicle-dealers to vehicle-buyers out of their dealer's margin/handling charges is not liable to ST
Last updated: 27 November 2015
Court :
CESTAT, Mumbai
Brief :
Amounts received by the Appellant were recorded as dealer's margin & the handling charges received by the Appellant from the customers were shown in the invoices as charges and VAT was paid thereon.
Citation :
Chowgule Industries (P.) Ltd. Vs. Commissioner of Central Excise, Pune-III [2015 (63) taxmann.com 6 (Mumbai - CESTAT)]
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Bimal Jain
Published in Service Tax
Views : 1978
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