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Service Tax - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Classification – commission received – early payment incentive ...


Early Payment Incentive Commission Based on Advance Days, Not Linked to Business Auxiliary Services Revenue.

August 12, 2016

Case Laws     Service Tax     AT

Classification – commission received – early payment incentive received is linked to the number of days by which payment is made early and has no relation with the consideration received for rendering the service in the form of commission under the category of “Business Auxiliary Services” - AT

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