https://www.taxtmi.com/caselaws?id=327475 The case involved determining whether the incidental receipt of incentives/volume discounts from Media Owners under two different business models constituted providing a service and was liable to Service Tax. The Authority ruled that in both Business Model 1 and Business Model 2, the receipt of incentives/volume discounts did not amount to providing a service to the Media Owner and therefore was not subject to Service Tax. Consequently, the question of determining the value for Service Tax did not arise as no service was deemed to be provided to the Media Owner in either business model. en-us Fri, 22 Apr 2016 00:00:00 +0530 Thu, 23 Mar 2017 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327475 The case involved determining whether the incidental receipt of incentives/volume discounts from Media Owners under two different business models constituted providing a service and was liable to Service Tax. The Authority ruled that in both Business Model 1 and Business Model 2, the receipt of incentives/volume discounts did not amount to providing a service to the Media Owner and therefore was not subject to Service Tax. Consequently, the question of determining the value for Service Tax did not arise as no service was deemed to be provided to the Media Owner in either business model. Case-Laws Service Tax Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327475