https://www.taxtmi.com/caselaws?id=355903 The Appellate Tribunal CESTAT AHMEDABAD ruled in three appeals involving service tax liability on discounts and incentives. The Tribunal held that service tax on discounts was not applicable as it involved sale and purchase, not promotion, citing Trade Wings Ltd. case. However, incentives from software developers were subject to service tax under Business Auxiliary Service, following Ram Krishna Travels Pvt Ltd. case and D-paul's case. The demands on the first issue were set aside, and on the second issue, limited to the normal period of limitation. No penalties were imposed, and the matters were remanded for computation, with the appeals disposed of based on the cited judgments. en-us Tue, 13 Feb 2018 00:00:00 +0530 Tue, 01 May 2018 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355903 The Appellate Tribunal CESTAT AHMEDABAD ruled in three appeals involving service tax liability on discounts and incentives. The Tribunal held that service tax on discounts was not applicable as it involved sale and purchase, not promotion, citing Trade Wings Ltd. case. However, incentives from software developers were subject to service tax under Business Auxiliary Service, following Ram Krishna Travels Pvt Ltd. case and D-paul's case. The demands on the first issue were set aside, and on the second issue, limited to the normal period of limitation. No penalties were imposed, and the matters were remanded for computation, with the appeals disposed of based on the cited judgments. Case-Laws Service Tax Tue, 13 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355903