https://www.taxtmi.com/caselaws?id=444590 The Tribunal allowed the appeal, determining that various charges and commissions received by the Appellant were not subject to Service Tax. Sales incentives from Tata Motors were considered trade discounts, not taxable services. Commissions from banks were not deemed taxable under Business Auxiliary Service. Charges for hire purchase, repossession, and job work were not taxable under the relevant service categories. Freight earnings did not meet the criteria for Goods Transport Agency service. Consequently, the impugned order was set aside, and the Appellant was granted consequential benefits in accordance with the law. en-us Thu, 12 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 09:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444590 The Tribunal allowed the appeal, determining that various charges and commissions received by the Appellant were not subject to Service Tax. Sales incentives from Tata Motors were considered trade discounts, not taxable services. Commissions from banks were not deemed taxable under Business Auxiliary Service. Charges for hire purchase, repossession, and job work were not taxable under the relevant service categories. Freight earnings did not meet the criteria for Goods Transport Agency service. Consequently, the impugned order was set aside, and the Appellant was granted consequential benefits in accordance with the law. Case-Laws Service Tax Thu, 12 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444590