https://www.taxtmi.com/caselaws?id=310825 Subsidy received from a telecom company on sale of mobile handsets was examined to determine whether it formed consideration for business auxiliary services. The Tribunal noted that the issue was identical to an earlier decision in the assessee's own group matter and that the Revenue ed the present dispute was covered by that ruling. Applying that binding precedent on identical facts, the subsidy was held not to constitute taxable consideration for business auxiliary services and was therefore not liable to service tax. en-us Thu, 03 Aug 2023 00:00:00 +0530 Mon, 20 Nov 2023 08:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310825 Subsidy received from a telecom company on sale of mobile handsets was examined to determine whether it formed consideration for business auxiliary services. The Tribunal noted that the issue was identical to an earlier decision in the assessee's own group matter and that the Revenue ed the present dispute was covered by that ruling. Applying that binding precedent on identical facts, the subsidy was held not to constitute taxable consideration for business auxiliary services and was therefore not liable to service tax. Case-Laws Service Tax Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310825