Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2018 (11) TMI 983 - CESTAT NEW DELHI
Business Auxiliary Service or not - Taxability - incentive received on appreciable performance - demand under the taxable category of BAS in absence of three parties: service provider, service receiver and targeted audience - value of service is fixed under an option provided under the Rules - section 67 of the Chapter V of Finance Act, 1994 - liability of service tax in absence of the relationship of service provider and service receiver - Difference of opinion.
Held that:- In view of difference of opinion, matter should be referred to Larger Bench - We direct the Registry to place the records before Hon’ble President for constitution of Larger Bench.