https://www.taxtmi.com/caselaws?id=205120 The Tribunal accepted the late filing of the appeal due to the Director's involvement in an enquiry, condoning the delay. The matter was remanded for the submission of documentary evidence regarding incentives received, with both parties agreeing to further consideration based on the evidence. The Tribunal emphasized the necessity of a principal-client relationship for taxing incentives under Business Auxiliary Services, setting aside the previous order and remanding the case for a fresh decision by the Commissioner (Appeal) after reviewing the documentary evidence. en-us Wed, 27 Jul 2011 00:00:00 +0530 Fri, 14 Sep 2012 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205120 The Tribunal accepted the late filing of the appeal due to the Director's involvement in an enquiry, condoning the delay. The matter was remanded for the submission of documentary evidence regarding incentives received, with both parties agreeing to further consideration based on the evidence. The Tribunal emphasized the necessity of a principal-client relationship for taxing incentives under Business Auxiliary Services, setting aside the previous order and remanding the case for a fresh decision by the Commissioner (Appeal) after reviewing the documentary evidence. Case-Laws Service Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205120