https://www.taxtmi.com/forum/issue?id=105645 Whether incentives paid by a manufacturer to a vehicle dealer attract service tax under the Negative List regime is contested. Revenue treats such receipts as consideration for Business Auxiliary Services and taxable, while contrary arguments view them as trade discounts or principal-to-principal adjustments. Tribunal decisions excluding similar incentives are cited, and the issue is described as fact-sensitive and highly disputable. en-us Tue, 07 May 2013 12:46:20 +0530 Thu, 23 Jan 2025 15:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105645 Whether incentives paid by a manufacturer to a vehicle dealer attract service tax under the Negative List regime is contested. Revenue treats such receipts as consideration for Business Auxiliary Services and taxable, while contrary arguments view them as trade discounts or principal-to-principal adjustments. Tribunal decisions excluding similar incentives are cited, and the issue is described as fact-sensitive and highly disputable. Discussion-Forum Service Tax Tue, 07 May 2013 12:46:20 +0530 https://www.taxtmi.com/forum/issue?id=105645