https://www.taxtmi.com/caselaws?id=427015 The Tribunal ruled in favor of the appellant, an authorized dealer, in a case concerning the levy of service tax on incentives and discount support received from the manufacturer. The Tribunal found that the appellant operated on a principal-to-principal basis, not as an agent, and that the incentives and discounts were not consideration for any service. It determined that the transactions did not warrant service tax under Business Auxiliary Service, setting aside the demand for service tax and allowing the appeal. en-us Tue, 16 Aug 2022 00:00:00 +0530 Wed, 31 Aug 2022 07:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427015 The Tribunal ruled in favor of the appellant, an authorized dealer, in a case concerning the levy of service tax on incentives and discount support received from the manufacturer. The Tribunal found that the appellant operated on a principal-to-principal basis, not as an agent, and that the incentives and discounts were not consideration for any service. It determined that the transactions did not warrant service tax under Business Auxiliary Service, setting aside the demand for service tax and allowing the appeal. Case-Laws Service Tax Tue, 16 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427015