2015 (12) TMI 1271

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....dira Sisupal, AC (AR) ORDER Per D N Panda Learned counsel submits that the service tax demand of Rs. 46,06,468/- was on two grounds. One is in respect of reimbursement of certain expenses giving rise to demand of Rs. 14 lakhs and the rest of the demand is on commission and incentive receipt from clearing and forwarding service provided for buying such facility from respective concerns. Ta....

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....pellant not for the purpose of providing any service but to book certain services. Therefore, that incentive should not be treated as consideration for business auxiliary service. 5. Revenue supports adjudication. 6. Heard both sides and perused the record. 7. Prima facie, it appears that there was no direct nexus between the incentive received and the service provided. It is noticed that....