https://www.taxtmi.com/caselaws?id=448326 The Tribunal dismissed the revenue's appeal, upholding the adjudicating authority's decision to drop the service tax demand against the respondent, M/S. Mosaic India Pvt Ltd. The Tribunal reaffirmed that the income received was an incentive from the foreign principal, not a service, and emphasized the absence of a service provider-recipient relationship. It also clarified that services under different contracts should not be treated as a composite service. The decision relied on a previous Tribunal ruling in favor of the respondent, confirming that the issues were already settled. en-us Wed, 27 Sep 2023 00:00:00 +0530 Wed, 17 Jan 2024 08:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448326 The Tribunal dismissed the revenue's appeal, upholding the adjudicating authority's decision to drop the service tax demand against the respondent, M/S. Mosaic India Pvt Ltd. The Tribunal reaffirmed that the income received was an incentive from the foreign principal, not a service, and emphasized the absence of a service provider-recipient relationship. It also clarified that services under different contracts should not be treated as a composite service. The decision relied on a previous Tribunal ruling in favor of the respondent, confirming that the issues were already settled. Case-Laws Service Tax Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448326