9911796707
TMI Blog2025 (1) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... emand 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 liability on the total amount of commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot 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 Incentive is chargeable to service tax or otherwise. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of service tax on commission and incentive and it appears that he has confirmed the entire amount by clubbing together both the amount i.e. the commission and incentive, whereas, as observed, while the commission is liable to service tax, the incentive is not liable to service tax in the given factual matrix. Further, the appellants were also not able to show the documents to support that they were receiving 'incentives' in addition to 'commission.' 8. Therefore, the matter is required to be remanded back to the Original Adjudicating Authority, who shall decide the total quantum of commission and total quantum of incentive separately to come to the final demand. The appellants are also required to show them some evidence in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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