2024 (12) TMI 1361

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....al ) And Hon'ble Pullela Nageswara Rao , Member ( Technical ) Mr. Nischal K M , Mr. Rohan Karia , Advocates for Appellant Mr. Neeraj Kumar , Authorized Representative for Respondent ORDER Per : P. A. Augustian The issue in the present appeal is whether the sales incentives received by the Appellant from M/s MSIL for achieving specified sale target is falling under the category of &#....

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....ilable on the extranet maintained by MSIL via an account named Dealer Ledger Account. MSIL pays incentives to the dealers across countries from time to time by email. Alleging that such incentives received prior to 01.07.2012 are liable to service tax, proceedings were initiated. In response to an audit report, the demand was confirmed by Adjudication authority vide impugned order and aggrieved....

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....rs and M/s Utam Toyota, M/s Toyota. Ld. Counsel also draws our attention to the dealership agreement entered by the Appellant with MSIL and submits that the dealing is on principal to principal basis only. 4. The Ld. Authorised Representative (AR) for the Revenue fairly admits that the issue is squarely covered by the decisions rendered in the above matters. 5. Heard both sides and perused t....