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Service Tax - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Levy of Service Tax - Business Auxiliary Service - incentives ...

Case Laws     Service Tax

August 31, 2022

Levy of Service Tax - Business Auxiliary Service - incentives and discount support received by the appellant - It is noticed that the appellant purchases vehicles from TML and sells the same to the buyers. It is clear from the agreement that the appellant works on principal to principal basis, and not as an agent of TML - The service tax on the amount received as incentives could not have been levied to service tax - AT

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