https://www.taxtmi.com/caselaws?id=373551 Sale-target incentives arising from a principal-to-principal vehicle supply arrangement are not, by themselves, taxable as Business Auxiliary Service merely because they reward sales performance; such incentives were treated as outside service tax and the related demand, interest, and equal penalty were set aside. The alleged short payment under Business Auxiliary Service required fresh verification of challans, books, and supporting records, so that issue was remanded to the Original Authority for re-examination. The demand on Renting of Immovable Property, including the extended-period question, was also remanded for fresh consideration after giving the taxpayer an opportunity to present its case. en-us Wed, 28 Nov 2018 00:00:00 +0530 Wed, 16 Jan 2019 09:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373551 Sale-target incentives arising from a principal-to-principal vehicle supply arrangement are not, by themselves, taxable as Business Auxiliary Service merely because they reward sales performance; such incentives were treated as outside service tax and the related demand, interest, and equal penalty were set aside. The alleged short payment under Business Auxiliary Service required fresh verification of challans, books, and supporting records, so that issue was remanded to the Original Authority for re-examination. The demand on Renting of Immovable Property, including the extended-period question, was also remanded for fresh consideration after giving the taxpayer an opportunity to present its case. Case-Laws Service Tax Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373551