https://www.taxtmi.com/caselaws?id=460951 Incentives received for achieving sales targets were treated as outside the taxable value of services, and the separately billed value of spare parts, lubricants and accessories sold during vehicle servicing was also excluded from service tax valuation. On that basis, the demand and penalties were held unsustainable because the same issue had already been decided in the assessee's own case, making the matter no longer res integra. The impugned order was set aside and the appeal was allowed with consequential relief according to law. en-us Wed, 24 Apr 2024 00:00:00 +0530 Tue, 04 Mar 2025 18:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460951 Incentives received for achieving sales targets were treated as outside the taxable value of services, and the separately billed value of spare parts, lubricants and accessories sold during vehicle servicing was also excluded from service tax valuation. On that basis, the demand and penalties were held unsustainable because the same issue had already been decided in the assessee's own case, making the matter no longer res integra. The impugned order was set aside and the appeal was allowed with consequential relief according to law. Case-Laws Service Tax Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460951