Dear sir,
I am service receiver, please tell me, service tax will be applicable on incentive of erection service.
Applicability of Service Tax on Incentives for Erection Services Clarified Under Section 67(3) as Taxable Consideration. A service receiver inquired about the applicability of service tax on incentives for erection services. One respondent requested clarification on the nature of the incentive. Another explained that under Section 67(3), service tax applies to incentives, referencing the broad definition of 'consideration' which includes any payable amount for taxable services. A third response reiterated that the term 'consideration' encompasses incentives, confirming their inclusion in taxable amounts under the same section. (AI Summary)