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Rs 92.6 lakh tax on Chevrolet dealer incentives falls: CESTAT calls them discounts, not service

DGGI Surat said target and non-target bonuses paid to Monarch Cars by Chevrolet Sales India were consideration for sales-related services. The Ahmedabad bench follows its Down Town Motors ruling on a Hyundai dealer: such payments reduce the purchase price of cars and are not a service. The Rs 1 lakh penalty on the dealer general manager also goes.

By Shruti Pathak · 08 Nov 2026