https://www.taxtmi.com/caselaws?id=439421 The Tribunal upheld the service tax liabilities on 'Renting of immovable properties' and 'Authorised Service Station,' with recalculated amounts of Rs. 2,37,553/- and Rs. 3,77,161/-, respectively. A penalty of Rs. 10,000/- was imposed for failure to file ST-3 returns. However, the demand of Rs. 1,29,32,934/- under 'Business Auxiliary Services' was set aside as the incentives/commissions received were deemed trade discounts and not taxable. en-us Mon, 19 Jun 2023 00:00:00 +0530 Sat, 24 Jun 2023 08:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439421 The Tribunal upheld the service tax liabilities on 'Renting of immovable properties' and 'Authorised Service Station,' with recalculated amounts of Rs. 2,37,553/- and Rs. 3,77,161/-, respectively. A penalty of Rs. 10,000/- was imposed for failure to file ST-3 returns. However, the demand of Rs. 1,29,32,934/- under 'Business Auxiliary Services' was set aside as the incentives/commissions received were deemed trade discounts and not taxable. Case-Laws Service Tax Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439421