https://www.taxtmi.com/caselaws?id=794566 Service tax on distributors' commission and related incentives under Business Auxiliary Service could not be sustained without fresh factual segregation of taxable and non-taxable components. Earlier Tribunal precedent treated commission linked to a distributor's own purchases as outside taxability, while commission attributable to the sales group could attract tax if properly separated; exemption, limitation and quantification also required reconsideration. The impugned orders were therefore set aside and the matters remanded to the Original Adjudicating Authority for de novo adjudication in line with the earlier Tribunal decision. en-us Fri, 08 May 2026 00:00:00 +0530 Wed, 08 Jul 2026 09:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794566 Service tax on distributors' commission and related incentives under Business Auxiliary Service could not be sustained without fresh factual segregation of taxable and non-taxable components. Earlier Tribunal precedent treated commission linked to a distributor's own purchases as outside taxability, while commission attributable to the sales group could attract tax if properly separated; exemption, limitation and quantification also required reconsideration. The impugned orders were therefore set aside and the matters remanded to the Original Adjudicating Authority for de novo adjudication in line with the earlier Tribunal decision. Case-Laws Service Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794566