https://www.taxtmi.com/caselaws?id=217785 The appeal was allowed in favor of the appellant, ruling out the liability to pay service tax on the incentives received from M/s. Amadeus Systems. The demand, interest, and penalties were deemed invalid, and the impugned order was set aside. The Department's allegations regarding the liability to pay service tax on incentives were rejected due to the lack of evidence establishing a service provider-receiver relationship between the parties. en-us Tue, 23 Aug 2011 00:00:00 +0530 Mon, 15 Oct 2012 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217785 The appeal was allowed in favor of the appellant, ruling out the liability to pay service tax on the incentives received from M/s. Amadeus Systems. The demand, interest, and penalties were deemed invalid, and the impugned order was set aside. The Department's allegations regarding the liability to pay service tax on incentives were rejected due to the lack of evidence establishing a service provider-receiver relationship between the parties. Case-Laws Service Tax Tue, 23 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217785