https://www.taxtmi.com/caselaws?id=787190 Commercial incentives or year-end discounts credited by a vehicle manufacturer to an authorised dealer arising from a purchase-resale principal-to-principal relationship constitute adjustments to the sale consideration rather than payments for services. Applying the prevailing precedent, such amounts recorded as miscellaneous income do not represent remuneration for business support or promotional activities and therefore do not qualify as consideration for Business Auxiliary Service under the Finance Act, 1994. Consequently, demands treating those incentives as service consideration are not tenable and are set aside in favour of the dealer. en-us Mon, 16 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787190 Commercial incentives or year-end discounts credited by a vehicle manufacturer to an authorised dealer arising from a purchase-resale principal-to-principal relationship constitute adjustments to the sale consideration rather than payments for services. Applying the prevailing precedent, such amounts recorded as miscellaneous income do not represent remuneration for business support or promotional activities and therefore do not qualify as consideration for Business Auxiliary Service under the Finance Act, 1994. Consequently, demands treating those incentives as service consideration are not tenable and are set aside in favour of the dealer. Case-Laws Service Tax Mon, 16 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787190