https://www.taxtmi.com/caselaws?id=772399 Manufacturer discounts given to retailers were examined on a prima facie basis to see whether they could be treated as consideration for services allegedly rendered by the retailer and brought to GST. The Court accepted the challenge that the Revenue's case treated the discount as income for promoting the manufacturer's goods, but found at this stage that such discounts could not prima facie be characterised as consideration for a taxable service. The impugned order confirming tax demand and penalties was stayed, and the petition was left pending for further hearing. en-us Tue, 13 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772399 Manufacturer discounts given to retailers were examined on a prima facie basis to see whether they could be treated as consideration for services allegedly rendered by the retailer and brought to GST. The Court accepted the challenge that the Revenue's case treated the discount as income for promoting the manufacturer's goods, but found at this stage that such discounts could not prima facie be characterised as consideration for a taxable service. The impugned order confirming tax demand and penalties was stayed, and the petition was left pending for further hearing. Case-Laws GST Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772399