The issue before the Appellate Authority for Advance Ruling, Kerala (‘AAAR’) was the taxability of discounts reimbursed by Castrol India Limited to its authorized dealer (i.e. ‘the Appellant’), against supplies made by the Appellant at a discounted price to its customers. Facts of the case: M/s Santhosh Distributors (‘Appellant’) an authorized dealer of Castrol India
Since the inclusion of the Security Services under the ambit of Service Tax Provision, this has always been a subject matter of litigation whether services tax or GST is leviable on reimbursement cost of Wages, ESI, EPF etc. The same issue was recently raised by M/s Gujarat Industrial Security Force Society before the Advance Ruling
