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Service Tax - Highlights / Catch Notes

Home Highlights April 2024 Year 2024 This

Levy of service tax - Nature of amount - Deduction from the ...

Case Laws     Service Tax

April 4, 2024

Levy of service tax - Nature of amount - Deduction from the export price - Deductions towards Bonus, Inspection charges and recycling compensation - The Tribunal determined that the deductions made in the invoices were not payments made to the company providing services, but rather discounts in the transaction of sale. It noted that there was no clear evidence of a service provider or recipient relationship between the appellant and the company in question. Thus, it concluded that the demand raised under Business Auxiliary Service and Technical Inspection and Certification Service was without factual or legal basis.

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