https://www.taxtmi.com/caselaws?id=370640 The Tribunal referred several key issues regarding the taxability of incentives received for performance, specifying the sub-clause of Business Auxiliary Services (BAS), the necessity of a tripartite agreement, taxation of incentives under a fixed value of service, consideration for service under Section 67, and the relationship between service provider and receiver to a larger bench for resolution due to conflicting judgments and the need for a consistent legal position. The Tribunal directed the registry to place the records before the Hon'ble President for the constitution of a larger bench to address these issues comprehensively. en-us Fri, 16 Nov 2018 00:00:00 +0530 Wed, 10 Apr 2019 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370640 The Tribunal referred several key issues regarding the taxability of incentives received for performance, specifying the sub-clause of Business Auxiliary Services (BAS), the necessity of a tripartite agreement, taxation of incentives under a fixed value of service, consideration for service under Section 67, and the relationship between service provider and receiver to a larger bench for resolution due to conflicting judgments and the need for a consistent legal position. The Tribunal directed the registry to place the records before the Hon'ble President for the constitution of a larger bench to address these issues comprehensively. Case-Laws Service Tax Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370640