https://www.taxtmi.com/caselaws?id=788223 Target-based incentives paid by a manufacturer to an authorised dealer operating on a principal-to-principal basis constitute trade discounts that form part of the sale price and, being non-transaction-specific, do not amount to consideration for Business Auxiliary Service under the negative-list regime; accordingly demands of service tax and related cesses on such incentives are set aside. The admissibility of claimed cenvat credit, supported by input invoices, is remitted for verification by the field formation against statutory input tax credit requirements and to be decided afresh. en-us Thu, 26 Feb 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788223 Target-based incentives paid by a manufacturer to an authorised dealer operating on a principal-to-principal basis constitute trade discounts that form part of the sale price and, being non-transaction-specific, do not amount to consideration for Business Auxiliary Service under the negative-list regime; accordingly demands of service tax and related cesses on such incentives are set aside. The admissibility of claimed cenvat credit, supported by input invoices, is remitted for verification by the field formation against statutory input tax credit requirements and to be decided afresh. Case-Laws Service Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788223