https://www.taxtmi.com/article/detailed?id=177 Discounts and post sale incentives (trade, cash or target incentives) that are not amounts paid by the recipient for the service do not form part of the assessable value for service tax or excise duty. Tribunals have held that discounts or incentives granted by third parties or suppliers reduce the amount actually received by the provider and therefore are not taxable; similarly, service tax liability attaches only to amounts actually realized and refunds may be allowed where tax was paid on unrecovered face values. en-us Mon, 22 Sep 2008 00:00:00 +0530 Fri, 12 Jun 2009 17:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=177 Discounts and post sale incentives (trade, cash or target incentives) that are not amounts paid by the recipient for the service do not form part of the assessable value for service tax or excise duty. Tribunals have held that discounts or incentives granted by third parties or suppliers reduce the amount actually received by the provider and therefore are not taxable; similarly, service tax liability attaches only to amounts actually realized and refunds may be allowed where tax was paid on unrecovered face values. Articles Service Tax Mon, 22 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=177