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2023 (4) TMI 1369 - AT - Service Tax


The Appellate Tribunal CESTAT NEW DELHI, with HON'BLE MR. JUSTICE DILIP GUPTA and HON'BLE MS. HEMAMBIKA R. PRIYA, considered whether incentives for achieving sales targets can be taxed as commission for "business auxiliary service." The Tribunal referenced a previous decision and held that such incentives are not taxable as they are akin to trade discounts. The Commissioner's order demanding Service Tax was set aside, and the appeal by M/s Audi Motors was allowed. The decision was in line with previous rulings and was also followed in another case involving Rohan Motors Ltd.

 

 

 

 

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