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TMI Blog2015 (11) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... ench [2014 (2) TMI 98 - CESTAT NEW DELHI (LB)], we find that the appellant could have entertained a bona fide impression that such amounts received as commission are not taxable. Accordingly, by invoking the provisions of Section 80 of the Finance Act, 1994, we set aside the penalties that are leviable on this count. Taxability of amount received and for achieving the target under Target Incentive Scheme - Held that:- Appellant had been given targets for specific quantum of sale by the manufacturers of the cars. As per the agreement, on achievement of such target and in excess of it, appellant was to receive some amount as an incentive. Service Tax liability confirmed against the appellant on the amount received as incentive for achievin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r achieving the target is now well settled by judgment of the Tribunal in the case of Commissioner of Service Tax Vs. Sai Service Station Ltd. 2014 (35) STR 625. 3.1 As regards the Service Tax liability in the category of Business Auxiliary Services for the amount received from financial institution is commission for promoting the Auto Loan, he fairly submits that the issue is now squarely covered against him by the decision of Larger Bench of the Tribunal in the case Pagariya Auto Centre Vs. Commissioner of Central Excise, Aurangabad 2014 (33) STR 506 (Tri-LB). He would submits that penalties imposed on this count be set aside. 4. Learned AR reiterates the findings of the lower authorities. 5. On consideration of the submissions m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ement, on achievement of such target and in excess of it, appellant was to receive some amount as an incentive. It is the case of the Revenue that such amount is taxable under Business Auxiliary Services, we find no substance in the arguments raised by the learned AR as well as the reasoning given by the adjudicating authority. The said amounts are incentive received for achieving the target of sales cannot be treated as Business Auxiliary Services, as incentive are only as trade discount which are extended to the appellant for achieving the targets. We find that this view has been taken by the Tribunal in the case of Sai Service Station (supra). With respect, we reproduce the relevant paragraphs: 14. In respect of the incentive on acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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