https://www.taxtmi.com/caselaws?id=468442 Sales-linked incentives received by an authorised dealer from a car manufacturer under a principal-to-principal arrangement were treated as trade discounts or commercial schemes, not as consideration for independent promotional or marketing services. The nomenclature used in the accounts was held to be irrelevant, because the real character of the transaction was the sale of goods and normal dealership practice. On that basis, the incentives did not fall within Business Auxiliary Service and were not taxable as service consideration. en-us Fri, 18 Jul 2025 00:00:00 +0530 Wed, 06 May 2026 18:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468442 Sales-linked incentives received by an authorised dealer from a car manufacturer under a principal-to-principal arrangement were treated as trade discounts or commercial schemes, not as consideration for independent promotional or marketing services. The nomenclature used in the accounts was held to be irrelevant, because the real character of the transaction was the sale of goods and normal dealership practice. On that basis, the incentives did not fall within Business Auxiliary Service and were not taxable as service consideration. Case-Laws Service Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468442