Referral Charges Received by Automobile Dealer From Banks and Insurance Companies Are Taxable as Business Auxiliary Service: Supreme Court

August 20, 2026 12:39 PM

The Supreme Court has ruled that referral charges collected by automobile dealers from financial institutions and insurance providers qualify as taxable Business Auxiliary Service (BAS) under Section 65(105)(zzb) of Chapter V of the Finance Act, 1994. A bench comprising Justice J. B. Pardiwala and Justice K. Vinod Chandran addressed the dual questions of service tax

To Read More Please Subscribe to VIP Membership for Unlimited Access to All the Articles, Download Available Copies of Judgments/Order, Acess to Central/State Bare Acts, Advertisement Free Content, Access to More than 4000 Legal Drafts( Readymade Editable Formats of Suits, Petitions, Writs, Legal Notices, Divorce Petitions, 138 Notices, Bail Applications etc.) in Hindi and English.

Click to Subscribe

If you are already a VIP Member, Click to Login Now

Tags
Supreme Court

Rejection of Section 156(3) CrPC Application Does Not Operate As Res Judicata To Bar Subsequent FIR Or Criminal Proceedings: Supreme Court

Habeas Corpus Cannot Be Invoked For Matrimonial Disputes Where Wife Leaves Voluntarily: High Court Dismisses Husband’s Second Petition With Rs 10,000 Costs

Law Trend https://lawtrend.in/

Legal News Website Providing Latest Judgments of Supreme Court and High Court

Referral Charges Received by Automobile Dealer From Banks and Insurance Companies Are Taxable as Business Auxiliary Service: Supreme Court

Click to Subscribe

If you are already a VIP Member, Click to Login Now

Related Articles

Amount Of Unexecuted Bond Under Domestic Violence Act Cannot Be Treated As Recoverable Liability: Allahabad High Court

SARFAESI Auction Cannot Claim Finality If Mandatory Sale Procedure Is Violated: Supreme Court Sets Aside Ooty Resort Sale

Section 138 NI Act | Notice Sent by Registered Post to Correct Address Raises Presumption of Valid Service Even If Received by Family Member:...

Latest Articles

Government Circulars On Interest Rates Do Not Bind Courts In Delayed Pension Cases: Andhra Pradesh High Court Upholds 18% Interest

Subsequent Abeyance of Debarment Does Not Cure Ineligibility Existing on Bid Due Date: Allahabad High Court Upholds Rejection of L&T’s Bid for Jewar Link...