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2014 (8) TMI 822 - AT - Service TaxTaxability of incentive received for doing appreciable performance - Held that:- incentive received for appreciable performance cannot be held to be a value of the services provided and as such no tax can be levied on the same - Incentive is a receipt for appreciation of performance of services provided. How such forms part of taxable service remained unexplained. We are unable to find how the revenue shall succeed saying that incentive shall be brought to tax when such incentive whether shall be payable was not known to the respondent while providing service. Therefore, the dispute on that count is resolved against the revenue - Following decision of CCE, Chandigarh Vs. Facinate Advertising & Maarketing [2012 (8) TMI 286 - CESTAT, NEW DELHI] - Decided in favour of assessee. Levy of interest where Cenvat Credit has been reversed without utilization - Held that:- as the credit was reversed immediately without utilization, there would be no interest liability - Decision in the case of Bill Forge Pvt. Ltd. [2011 (4) TMI 969 - KARNATAKA HIGH COURT] followed - Decided in favor of assessee.
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