https://www.taxtmi.com/caselaws?id=190597 In a service tax interim-relief dispute, incentive received for use of software was treated as prima facie taxable as business auxiliary service, but the assessee's bona fide belief that no service was provided meant the extended limitation period was not available at the pre-deposit stage. Excess tax paid for an earlier period was accepted as sufficient adjustment for the short-payment component, supporting waiver of pre-deposit. Incentive received on achievement of targets was also treated as falling within Notification No. 22/97, creating a prima facie case for exemption and waiver. Overall, partial pre-deposit was directed only for the Amadeus-linked incentive, with the balance stayed on compliance. en-us Wed, 03 Jul 2013 00:00:00 +0530 Mon, 20 Feb 2017 11:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190597 In a service tax interim-relief dispute, incentive received for use of software was treated as prima facie taxable as business auxiliary service, but the assessee's bona fide belief that no service was provided meant the extended limitation period was not available at the pre-deposit stage. Excess tax paid for an earlier period was accepted as sufficient adjustment for the short-payment component, supporting waiver of pre-deposit. Incentive received on achievement of targets was also treated as falling within Notification No. 22/97, creating a prima facie case for exemption and waiver. Overall, partial pre-deposit was directed only for the Amadeus-linked incentive, with the balance stayed on compliance. Case-Laws Service Tax Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190597