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    <title>2018 (2) TMI 937 - CESTAT, BANGALORE</title>
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    <description>The Appellate Tribunal allowed the appeal filed by the appellant, an authorized dealer for M/s. Maruti Suzuki India Ltd., in a case concerning the liability to pay service tax on incentives received. The Tribunal overturned the impugned order that demanded differential service tax, following a precedent where similar incentives were considered trade discounts not subject to service tax under Business Auxiliary Service. The appellant successfully argued that the incentives were akin to trade discounts, leading to the setting aside of the order requiring payment of additional service tax.</description>
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    <pubDate>Wed, 13 Dec 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=355516</link>
      <description>The Appellate Tribunal allowed the appeal filed by the appellant, an authorized dealer for M/s. Maruti Suzuki India Ltd., in a case concerning the liability to pay service tax on incentives received. The Tribunal overturned the impugned order that demanded differential service tax, following a precedent where similar incentives were considered trade discounts not subject to service tax under Business Auxiliary Service. The appellant successfully argued that the incentives were akin to trade discounts, leading to the setting aside of the order requiring payment of additional service tax.</description>
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      <pubDate>Wed, 13 Dec 2017 00:00:00 +0530</pubDate>
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