https://www.taxtmi.com/caselaws?id=785736 Incentives and discounts paid by manufacturers to authorised dealers were treated as part of a principal-to-principal commercial transaction and not as consideration for any service under Business Auxiliary Services; therefore those amounts were held not taxable as service tax and the tax demand was set aside, with the appeals allowed. The Tribunal relied on settled precedent that such dealer incentives constitute trading receipts rather than remuneration for a taxable service, negating liability to service tax and related penalties in respect of the assessed amounts. en-us Thu, 29 Jan 2026 00:00:00 +0530 Thu, 05 Feb 2026 15:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785736 Incentives and discounts paid by manufacturers to authorised dealers were treated as part of a principal-to-principal commercial transaction and not as consideration for any service under Business Auxiliary Services; therefore those amounts were held not taxable as service tax and the tax demand was set aside, with the appeals allowed. The Tribunal relied on settled precedent that such dealer incentives constitute trading receipts rather than remuneration for a taxable service, negating liability to service tax and related penalties in respect of the assessed amounts. Case-Laws Service Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785736