https://www.taxtmi.com/caselaws?id=444587 The Tribunal set aside the impugned order dated 05.01.2015, concluding that the incentives received by the appellant from the company were not sales commissions and were not subject to service tax under "business auxiliary service." The Tribunal determined that the relationship between the appellant and the company was on a principal to principal basis, not a principal-agent basis, thus aligning with previous case law. The appeal was allowed, and the service tax demand was deemed unsustainable. en-us Mon, 25 Sep 2023 00:00:00 +0530 Wed, 18 Oct 2023 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444587 The Tribunal set aside the impugned order dated 05.01.2015, concluding that the incentives received by the appellant from the company were not sales commissions and were not subject to service tax under "business auxiliary service." The Tribunal determined that the relationship between the appellant and the company was on a principal to principal basis, not a principal-agent basis, thus aligning with previous case law. The appeal was allowed, and the service tax demand was deemed unsustainable. Case-Laws Service Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444587