https://www.taxtmi.com/caselaws?id=791063 Target-based incentives or discounts in a principal-to-principal vehicle sale arrangement constitute trade discounts within the sale transaction, rather than consideration for Business Auxiliary Service; the related demand was deleted. Commission earned for assisting buyers to obtain insurance or vehicle finance promotes the services of insurers and financial institutions and is taxable as Business Auxiliary Service for the normal limitation period. Extended limitation requires suppression of facts with intent to evade tax; where the demand is based on the assessee's records and returns and that intent is not established, the extended period and consequential penalties fail. The appeal was partially allowed. 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 in a principal-to-principal vehicle sale arrangement constitute trade discounts within the sale transaction, rather than consideration for Business Auxiliary Service; the related demand was deleted. Commission earned for assisting buyers to obtain insurance or vehicle finance promotes the services of insurers and financial institutions and is taxable as Business Auxiliary Service for the normal limitation period. Extended limitation requires suppression of facts with intent to evade tax; where the demand is based on the assessee's records and returns and that intent is not established, the extended period and consequential penalties fail. The appeal was partially allowed. Case-Laws Service Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791063