https://www.taxtmi.com/caselaws?id=761142 The Tribunal allowed the appellant's appeal, determining that the incentives received for promoting and marketing vehicles did not constitute a service taxable under 'Business Auxiliary Service.' The Tribunal found that the incentives were part of the sale consideration, not commission for services rendered, and dismissed the Revenue's appeal, upholding the appellant's position that the incentives were trade discounts on a principal-to-principal basis. The Tribunal's decision was consistent with previous rulings, confirming that such incentives were not subject to service tax. en-us Tue, 01 Oct 2024 00:00:00 +0530 Tue, 05 Nov 2024 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761142 The Tribunal allowed the appellant's appeal, determining that the incentives received for promoting and marketing vehicles did not constitute a service taxable under 'Business Auxiliary Service.' The Tribunal found that the incentives were part of the sale consideration, not commission for services rendered, and dismissed the Revenue's appeal, upholding the appellant's position that the incentives were trade discounts on a principal-to-principal basis. The Tribunal's decision was consistent with previous rulings, confirming that such incentives were not subject to service tax. Case-Laws Service Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761142