https://www.taxtmi.com/caselaws?id=467819 In a principal-to-principal dealership arrangement, incentives paid by the motor vehicle manufacturer to the dealer were treated as trade discounts linked to sales and target achievement, not consideration for promotional or agency-based taxable services, so service tax was not payable. The Tribunal also held that the extended period of limitation was unavailable because the transactions were disclosed in returns and records, and the department had not shown suppression, omission, or any positive act to evade tax. The dispute therefore turned on the character of the incentives and the absence of any concealment in the disclosed facts. en-us Tue, 24 Sep 2024 00:00:00 +0530 Sat, 04 Apr 2026 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467819 In a principal-to-principal dealership arrangement, incentives paid by the motor vehicle manufacturer to the dealer were treated as trade discounts linked to sales and target achievement, not consideration for promotional or agency-based taxable services, so service tax was not payable. The Tribunal also held that the extended period of limitation was unavailable because the transactions were disclosed in returns and records, and the department had not shown suppression, omission, or any positive act to evade tax. The dispute therefore turned on the character of the incentives and the absence of any concealment in the disclosed facts. Case-Laws Service Tax Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467819