https://www.taxtmi.com/caselaws?id=762695 CESTAT NEW Delhi held that service tax is chargeable only on amounts representing consideration for actual service provision. The tribunal distinguished between transaction-specific commission and performance-based incentives, ruling that incentives paid for general performance rather than particular transactions are not taxable under Section 67 of Finance Act, 1994. Following SC precedent in Union of India v. Intercontinental Consultancy and Technocrats and larger bench decision in Kafila Hospitality Travels, the tribunal set aside the demand and allowed the appeal. en-us Mon, 04 Nov 2024 00:00:00 +0530 Thu, 05 Dec 2024 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762695 CESTAT NEW Delhi held that service tax is chargeable only on amounts representing consideration for actual service provision. The tribunal distinguished between transaction-specific commission and performance-based incentives, ruling that incentives paid for general performance rather than particular transactions are not taxable under Section 67 of Finance Act, 1994. Following SC precedent in Union of India v. Intercontinental Consultancy and Technocrats and larger bench decision in Kafila Hospitality Travels, the tribunal set aside the demand and allowed the appeal. Case-Laws Service Tax Mon, 04 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762695