https://www.taxtmi.com/caselaws?id=445633 CESTAT Ahmedabad held that incentives received on quantity of purchases/sales of mobiles cannot be classified as Business Auxiliary Service. The tribunal ruled that trade discounts on outright purchase of goods do not constitute taxable service, citing precedent from AIA Engineering Ltd. case. The decision was consistent with subsequent orders for 2014-2016 periods under negative list regime that favored the appellant on identical issues. Appeal was allowed. en-us Thu, 09 Nov 2023 00:00:00 +0530 Thu, 16 Nov 2023 08:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445633 CESTAT Ahmedabad held that incentives received on quantity of purchases/sales of mobiles cannot be classified as Business Auxiliary Service. The tribunal ruled that trade discounts on outright purchase of goods do not constitute taxable service, citing precedent from AIA Engineering Ltd. case. The decision was consistent with subsequent orders for 2014-2016 periods under negative list regime that favored the appellant on identical issues. Appeal was allowed. Case-Laws Service Tax Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445633