https://www.taxtmi.com/caselaws?id=763781 The CESTAT Bangalore ruled in favor of the Appellant, M/s A M Motors, determining that sales incentives received from M/s Maruti Suzuki India Ltd for meeting sales targets do not fall under 'Business Auxiliary Service' for service tax purposes. The Tribunal referenced prior decisions, including M/s Roshan Motors Ltd vs CC, Dehradun, to support its conclusion that such incentives are part of mutual business activities and not taxable. Consequently, the Tribunal set aside the previous orders, allowing the appeals with any consequential relief as per the law. en-us Tue, 01 Oct 2024 00:00:00 +0530 Fri, 27 Dec 2024 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763781 The CESTAT Bangalore ruled in favor of the Appellant, M/s A M Motors, determining that sales incentives received from M/s Maruti Suzuki India Ltd for meeting sales targets do not fall under 'Business Auxiliary Service' for service tax purposes. The Tribunal referenced prior decisions, including M/s Roshan Motors Ltd vs CC, Dehradun, to support its conclusion that such incentives are part of mutual business activities and not taxable. Consequently, the Tribunal set aside the previous orders, allowing the appeals with any consequential relief as per the law. Case-Laws Service Tax Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763781