https://www.taxtmi.com/caselaws?id=763781 Sales incentives received under a principal-to-principal dealership arrangement for achieving sales targets were held not to constitute consideration for Business Auxiliary Service. The tribunal noted that the incentives were linked to sales promotion in the dealer-manufacturer relationship and were already covered by prior decisions treating such receipts as outside the scope of taxable service. On that basis, the service tax demand was unsustainable, the impugned orders were set aside, and the appeals were allowed with consequential relief. en-us Tue, 01 Oct 2024 00:00:00 +0530 Fri, 27 Dec 2024 15:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763781 Sales incentives received under a principal-to-principal dealership arrangement for achieving sales targets were held not to constitute consideration for Business Auxiliary Service. The tribunal noted that the incentives were linked to sales promotion in the dealer-manufacturer relationship and were already covered by prior decisions treating such receipts as outside the scope of taxable service. On that basis, the service tax demand was unsustainable, the impugned orders were set aside, and the appeals were allowed with consequential relief. Case-Laws Service Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763781