1. Where assessee, a dealer of Maruti car, received certain amount by way of rebates/discounts/incentives in price of car, assessee was not required to pay service tax on such discounts received under category of ‘business auxiliary service’
2. Where assessee during course of carrying out service of vehicles as an authorised service centre for Maruti cars also used various consumables/spare parts and recovered price of such consumable/spare parts from customers, service tax was not chargeable on value of consumables/spare parts.
Citation: [2018] 96 taxmann.com 159 (New Delhi – CESTAT)