https://www.taxtmi.com/caselaws?id=791063 Target-based incentives or discounts received by a vehicle dealer from the manufacturer are discussed as trade discounts arising from a principal-to-principal sale arrangement, so they are not treated as consideration for Business Auxiliary Service. Commission earned for facilitating vehicle finance and insurance is analysed as promotion of the business of third parties and therefore falls within Business Auxiliary Service. The note also states that extended limitation is unavailable where the demand is based on the assessee's own records and there is no suppression with intent to evade tax, and that penalties do not survive when extended limitation is not sustained. en-us Tue, 13 Jan 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791063 Target-based incentives or discounts received by a vehicle dealer from the manufacturer are discussed as trade discounts arising from a principal-to-principal sale arrangement, so they are not treated as consideration for Business Auxiliary Service. Commission earned for facilitating vehicle finance and insurance is analysed as promotion of the business of third parties and therefore falls within Business Auxiliary Service. The note also states that extended limitation is unavailable where the demand is based on the assessee's own records and there is no suppression with intent to evade tax, and that penalties do not survive when extended limitation is not sustained. Case-Laws Service Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791063