https://www.taxtmi.com/caselaws?id=802367 Target-based incentives, discounts and customer-scheme reimbursements linked to principal-to-principal sales are not consideration for a declared service where no independent service is identified. Transfers of title by sale fall outside the definition of service, and trading in goods is on the negative list. Sales targets, best-efforts obligations and implementation of customer discounts do not themselves establish a separate service for the manufacturer. The extended limitation period cannot be invoked without evidence of fraud, wilful misstatement, suppression or intent to evade; mere non-payment of disputed tax does not establish suppression with intent to evade. en-us Mon, 02 Nov 2026 00:00:00 +0530 Thu, 05 Nov 2026 07:45:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802367 Target-based incentives, discounts and customer-scheme reimbursements linked to principal-to-principal sales are not consideration for a declared service where no independent service is identified. Transfers of title by sale fall outside the definition of service, and trading in goods is on the negative list. Sales targets, best-efforts obligations and implementation of customer discounts do not themselves establish a separate service for the manufacturer. The extended limitation period cannot be invoked without evidence of fraud, wilful misstatement, suppression or intent to evade; mere non-payment of disputed tax does not establish suppression with intent to evade. Case-Laws Service Tax Mon, 02 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802367