TMI Blog2014 (4) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the payment of incentives was to the employees of the applicant and not to the applicant themselves. Further, the legal question whether employees can be considered to be distinct from the applicant in this transaction with the M/s. Bharti Telenet also is a debatable issue - Conditional stay granted. - ST/41302/2013 - Misc. Order No.42377/2013 - Dated:- 3-10-2013 - Shri P.K. Das and Shri Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m part of gross receipts for the services provided by the applicant and therefore demanded service tax on such incentives for the period April 04 to December 08 and Jan 09 to September 09. On adjudication, demands of Rs.6,41,915 and Rs.23,643/- were confirmed along with interest and penalties. Aggrieved by the order, applicant filed appeal with Commissioner (Appeals) who confirmed the tax and inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant formed part of consideration for the services whether it was paid at a fixed rate (commission) or it was paid at variable rate depending on performance (incentive) and there is no reason to make a distinction between these two for the purposes of section 67 of the Finance Act, 1944. Therefore, he submits that that the order is legal and maintainable and applicant should be ordered t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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