https://www.taxtmi.com/caselaws?id=458531 Monetary incentives granted by a supplier for achieving predetermined sales targets are treated as trade discounts, not consideration for providing Business Auxiliary Service. On that reasoning, such receipts are not liable to service tax under that category, and the demand cannot be sustained. en-us Fri, 21 Apr 2023 00:00:00 +0530 Mon, 04 Nov 2024 17:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458531 Monetary incentives granted by a supplier for achieving predetermined sales targets are treated as trade discounts, not consideration for providing Business Auxiliary Service. On that reasoning, such receipts are not liable to service tax under that category, and the demand cannot be sustained. Case-Laws Service Tax Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458531