Authorised service station

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

24 April 2014 if the authorised service station(motor car) received sales incentive, dealer incentive, headlining charges, insurance commission, finance incentive etc... are liable to pay service tax

if yes, than which one & how!

plz. Give any case laws for that after negative list.

KUMAR trp707@gmail.com

KUMAR trp707@gmail.com (Expert)
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26 April 2014 Q1 SERVICE OF MOTOR CARS SERVICE TAXABLE SERVICE

Q2 INCENTIVES+ DEALER INCENTIVES TAXABLE VALUE (ON SERVICE SECTOR INCETIVES SALE SECTOR NOT APPLICABLE)

Q3 GENERAL INSURANCE COMMISSIONS IS EXEMPTED NT 30/2012-ST ONLY RECEIVER PAYABLE S TAX

Q4 FINANCE INCENTIVE FROM ANY FINANCIAL INSTITUTIONS IS TAXABLE (UNDER CATEGORY OF BAS SERVICE)