https://www.taxtmi.com/caselaws?id=151087 Trade discounts or incentives linked to vehicle sales and spare-parts purchases may, on a prima facie view, fall outside consideration for Business Auxiliary Service where the recipient acts as owner of the vehicles rather than as a commission agent. The Tribunal found the appellant's explanation supportable and held that the balance of convenience favoured protection against recovery pending appeal. Unconditional waiver of pre-deposit was therefore granted and recovery of the service tax demand was stayed until disposal of the appeal. en-us Fri, 17 Aug 2007 00:00:00 +0530 Fri, 13 Oct 2017 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151087 Trade discounts or incentives linked to vehicle sales and spare-parts purchases may, on a prima facie view, fall outside consideration for Business Auxiliary Service where the recipient acts as owner of the vehicles rather than as a commission agent. The Tribunal found the appellant's explanation supportable and held that the balance of convenience favoured protection against recovery pending appeal. Unconditional waiver of pre-deposit was therefore granted and recovery of the service tax demand was stayed until disposal of the appeal. Case-Laws Service Tax Fri, 17 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151087