https://www.taxtmi.com/caselaws?id=796775 Business Auxiliary Service does not arise merely because dealership incentives, reimbursements, miscellaneous receipts, accounting regroupings or receivable entries appear in ledgers. Incentives under a principal-to-principal dealership arrangement may constitute trade discounts, and Rule 3 of the Point of Taxation Rules, 2011 does not permit double taxation of already invoiced transactions. Goods Transport Agency reverse charge requires evidence that freight was paid or payable to a qualifying GTA, including statutory indicia such as a consignment note. Reverse charge for manpower supply and security services depends on suppliers meeting the specified non-corporate status. Extended limitation requires identified fraud, collusion, wilful misstatement or suppression with intent to evade; disclosed audited records and interpretative disputes are insufficient. Consequently, unsupported tax demands, interest and penalties cannot survive. en-us Thu, 06 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796775 Business Auxiliary Service does not arise merely because dealership incentives, reimbursements, miscellaneous receipts, accounting regroupings or receivable entries appear in ledgers. Incentives under a principal-to-principal dealership arrangement may constitute trade discounts, and Rule 3 of the Point of Taxation Rules, 2011 does not permit double taxation of already invoiced transactions. Goods Transport Agency reverse charge requires evidence that freight was paid or payable to a qualifying GTA, including statutory indicia such as a consignment note. Reverse charge for manpower supply and security services depends on suppliers meeting the specified non-corporate status. Extended limitation requires identified fraud, collusion, wilful misstatement or suppression with intent to evade; disclosed audited records and interpretative disputes are insufficient. Consequently, unsupported tax demands, interest and penalties cannot survive. Case-Laws Service Tax Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796775