GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
The note addresses whether manufacturer-paid incentives for meeting vehicle sales targets constitute a taxable Business Auxiliary Service or form part of the sale price as trade discounts. It applies the principle that transfers of property in goods are excluded from the definition of service and distinguishes transaction-specific incentives from general performance-based schemes, treating such incentives as reductions to sale consideration rather than separate taxable services. Relying on the Tribunal precedent in Bangalore Motors, the impugned service tax demand was set aside and the appeals allowed, with consequential relief as per law.
The note addresses whether manufacturer-paid incentives for meeting vehicle sales targets constitute a taxable Business Auxiliary Service or form part of the sale price as trade discounts. It applies the principle that transfers of property in goods are excluded from the definition of service and distinguishes transaction-specific incentives from general performance-based schemes, treating such incentives as reductions to sale consideration rather than separate taxable services. Relying on the Tribunal precedent in Bangalore Motors, the impugned service tax demand was set aside and the appeals allowed, with consequential relief as per law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
