https://www.taxtmi.com/caselaws?id=215601 The appellate tribunal ruled in favor of the respondent, holding that incentives received by the advertising agency, bad debt, and cash discount are not taxable under the relevant provisions. The tribunal emphasized the importance of actual receipt of consideration in determining tax liability. en-us Wed, 18 Jan 2012 00:00:00 +0530 Thu, 22 Aug 2013 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215601 The appellate tribunal ruled in favor of the respondent, holding that incentives received by the advertising agency, bad debt, and cash discount are not taxable under the relevant provisions. The tribunal emphasized the importance of actual receipt of consideration in determining tax liability. Case-Laws Service Tax Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215601