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TMI Blog2025 (1) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... no bifurcation given for the commission and incentive separately either in the Profit Loss Account or in the course of adjudication - in view of the fact that there is no bifurcation of commission and incentive, therefore, the amount of incentive that would not be required to be subjected to service tax needs to be worked out. Moreover, as pointed out in the Order-in-Original the claim of the appellant that both the commission and incentives were reflected together in Profit Loss Account, is not disputed but as no supporting documents could be adduced by them to clearly bifurcate the quantum of commission and incentive separately, the relief sought was denied. Conclusion - Incentives are not liable to service tax under the category of Busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the total amount of commission, which also included incentives accruing to the appellant. On adjudication, interalia, the entire demand was confirmed holding that the appellants have not been able to explain whether they have received the income in the form of incentives as they are not being able to produce any agreements or any other documentary evidence to prove that they have received the incentive based on their performance. Therefore, the appellant s reliance in the case of M/s AMR India Ltd., Vs CCE, Hyderabad II [2016 (1) TMI (67) - Cestat- Bang] would not be applicable. He has also dealt with various other submissions including invokation of extended period etc., in the light of various case laws cited by the appellant. 3. Learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax or otherwise. 7. It is an admitted fact that based on the Profit Loss Account, the Department has raised the demand and this is based on the reflection of Commission and Incentive under the same Heading. There was no bifurcation given for the commission and incentive separately either in the Profit Loss Account or in the course of adjudication. We find that the issue regarding levy of service tax on incentive received from Airlines is now settled by the judgment relied upon by the Learned Advocate and therefore there cannot be any levy of service tax on incentives received. However, in view of the fact that there is no bifurcation of commission and incentive, therefore, the amount of incentive that would not be required to be subjecte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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