https://www.taxtmi.com/caselaws?id=434475 Levy of service tax on dealer incentives and reimbursements was denied: where dealership transactions are on a principaltoprincipal basis, manufacturer discounts and target incentives constitute trade discounts and form part of the sale consideration, not separate consideration for services. Applying the businessauxiliary service test, promotional activity by the dealer advances its own sale of goods and only incidentally promotes the supplier. Transfer of property in goods falls outside the definition of service and trading of goods is on the negative list, so incentives are not exigible to service tax. Appeal allowed on merits; limitation need not be considered. en-us Thu, 23 Feb 2023 00:00:00 +0530 Thu, 05 Feb 2026 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434475 Levy of service tax on dealer incentives and reimbursements was denied: where dealership transactions are on a principaltoprincipal basis, manufacturer discounts and target incentives constitute trade discounts and form part of the sale consideration, not separate consideration for services. Applying the businessauxiliary service test, promotional activity by the dealer advances its own sale of goods and only incidentally promotes the supplier. Transfer of property in goods falls outside the definition of service and trading of goods is on the negative list, so incentives are not exigible to service tax. Appeal allowed on merits; limitation need not be considered. Case-Laws Service Tax Thu, 23 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434475