https://www.taxtmi.com/caselaws?id=220592 The Tribunal upheld the Commissioner's decision to levy Service tax on the amounts received by the appellant from the bank and customers, considering them as falling under Business Auxiliary Service. The Tribunal found that the amounts received were recorded as incentives and the appellant promoted the services provided by the bank, leading to the receipt of commission/incentive. The Tribunal held that the extra amounts collected from customers for vehicle registration activities could also be treated as liable for Service tax under BAS. en-us Wed, 02 Nov 2011 00:00:00 +0530 Thu, 17 Jan 2013 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220592 The Tribunal upheld the Commissioner's decision to levy Service tax on the amounts received by the appellant from the bank and customers, considering them as falling under Business Auxiliary Service. The Tribunal found that the amounts received were recorded as incentives and the appellant promoted the services provided by the bank, leading to the receipt of commission/incentive. The Tribunal held that the extra amounts collected from customers for vehicle registration activities could also be treated as liable for Service tax under BAS. Case-Laws Service Tax Wed, 02 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220592