2023 (4) TMI 1369

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....llant : Shri Vivek Thokalia, Advocate For the Respondent : Dr. Radhe Tallo, Authorized Representative ORDER JUSTICE DILIP GUPTA The order dated 20.07.2017 passed by the Commissioner confirming the demand of Service Tax with interest and penalty has been assailed by the M/s Audi Motors the Appellant  in this appeal. 2. The sole issue that arises for consideration in this appeal ....

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.... M/s Maruti Udyog Ltd. for achieving certain sales target for a month or for a season is in the form of a trade discount and same cannot be considered as a service under the category of the business auxiliary service for the levy of service tax. The relevant extract of decision is reproduced here below "5. We have heard both the sides and perused appeal records.   We find th....

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....d that such target incentive which are more in the nature of trade discounts cannot be subjected to service tax under the category of Business Auxiliary Service. Following the decision of the Tribunal in these cases, we find the impugned order cannot be sustained. Accordingly, the same is set aside. The appeal is allowed". 6. Thus, on the question of whether the service tax is leviable on....