2025 (1) TMI 934

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....dicating Authority has confirmed the demand of service tax amounting of Rs. 94,26,952/- under the category of Business Auxiliary Services for the period 2006-07 to 2010-11 and also imposed equal penalty. 2. The issue, in brief, is that the appellants are getting certain commissions and incentives in respect of freight from one M/s Airlift (India) Pvt Ltd. The appellants claim that part of the amount received is in the form of commission and part of the amount has been received as incentive, but the some amounts were shown in the Balance Sheet under the common head "Commission on Freight". The appellants have admittedly not paid any service tax on incentive, whereas, the Department is of the view that they have not discharged service tax ....

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.... and also submits that the appellants have not challenged the ground of limitation in their grounds of appeal filed and the only ground they have taken is that the impugned order is a non-speaking order. He also further points out that the Commissioner has categorically denied the benefit on account of incentive due to non-availability of various documents in support that such income is accruing on account of such incentives. 5. Heard both the sides and perused the documents. 6. The short issue for determination is whether the incentives received by the appellant is chargeable to service tax or not and secondly, if it is chargeable to service tax then whether the demand on the entire amount shown under the Heading Commission and Incen....