https://www.taxtmi.com/caselaws?id=466960 Sales incentives received by a dealer for achieving targets under principal-to-principal sale agreements are treated as trade discounts or consideration within sale transactions, not consideration for a taxable or declared service. Where invoices and VAT/CST records consistently identify the underlying dealings as sales of goods, and the arrangements disclose no independent service element, the incentives do not fall within the scope of service tax under the negative list regime from 1 July 2012. The same factual character of target-linked incentives before and after that regime supports their treatment as non-taxable sales-related receipts. en-us Mon, 09 Oct 2023 00:00:00 +0530 Sat, 28 Feb 2026 08:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466960 Sales incentives received by a dealer for achieving targets under principal-to-principal sale agreements are treated as trade discounts or consideration within sale transactions, not consideration for a taxable or declared service. Where invoices and VAT/CST records consistently identify the underlying dealings as sales of goods, and the arrangements disclose no independent service element, the incentives do not fall within the scope of service tax under the negative list regime from 1 July 2012. The same factual character of target-linked incentives before and after that regime supports their treatment as non-taxable sales-related receipts. Case-Laws Central Excise Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466960