https://www.taxtmi.com/caselaws?id=763096 CESTAT New Delhi allowed appeals against service tax liability on discounts and incentives received by appellant from manufacturer. The tribunal found that reimbursements related to target incentives and discounts for car sales, spare parts and accessories constituted trading activity involving sale of goods, not rendition of services. Since no service was rendered and amounts were passed to customers through sale of goods with transfer of possession and ownership, the provisions of Finance Act were held inapplicable. The appellate authority failed to provide express findings despite noting reimbursements concerned goods transactions. The impugned order was set aside as not in accordance with law. en-us Thu, 12 Dec 2024 00:00:00 +0530 Thu, 12 Dec 2024 14:19:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763096 CESTAT New Delhi allowed appeals against service tax liability on discounts and incentives received by appellant from manufacturer. The tribunal found that reimbursements related to target incentives and discounts for car sales, spare parts and accessories constituted trading activity involving sale of goods, not rendition of services. Since no service was rendered and amounts were passed to customers through sale of goods with transfer of possession and ownership, the provisions of Finance Act were held inapplicable. The appellate authority failed to provide express findings despite noting reimbursements concerned goods transactions. The impugned order was set aside as not in accordance with law. Case-Laws Service Tax Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763096