https://www.taxtmi.com/caselaws?id=445793 The Tribunal set aside the order of the Commissioner (Appeals) dated 18.01.2018, which had confirmed the demand for service tax on the subsidy received by the appellant from Tata Tele Services. The Tribunal found that the subsidy was not for marketing services under 'business auxiliary services' as defined in section 65(105)(zzb) of the Finance Act, 1994, but to compensate for losses on handset sales. The Tribunal allowed the appeal, relying on previous decisions that favored the appellant, while maintaining the penalties imposed. en-us Wed, 08 Nov 2023 00:00:00 +0530 Mon, 20 Nov 2023 08:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445793 The Tribunal set aside the order of the Commissioner (Appeals) dated 18.01.2018, which had confirmed the demand for service tax on the subsidy received by the appellant from Tata Tele Services. The Tribunal found that the subsidy was not for marketing services under 'business auxiliary services' as defined in section 65(105)(zzb) of the Finance Act, 1994, but to compensate for losses on handset sales. The Tribunal allowed the appeal, relying on previous decisions that favored the appellant, while maintaining the penalties imposed. Case-Laws Service Tax Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445793