Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Money Laundering - The petitioner sought exemption...     TaxTMI    Seizure - Burden of proof - ‘reasonable belief’ -...     TaxTMI    SAFTA - Denial of benefit of Notification...     TaxTMI    TP Adjustment - comparable selection - The Tribunal...     TaxTMI    Disallowance of depreciation on new Honda City car...     TaxTMI    Rectification of mistake u/s 254 - Deduction u/s...     TaxTMI    Restraint on respondents from taking action against...     TaxTMI    Refund with interest - statutory period of 60 days...     TaxTMI    Levy of penalty - Compliance with the E-Way bill as...     TaxTMI    Illegal arrest or not - detention for more than 24...     TaxTMI    Validity of assessment order - The court noted that...     TaxTMI    Levy of GST - Place of supply - Tax imposed on...     TaxTMI    Validity of reduction of fine and penalty -...     TaxTMI    Addition u/s 68 - burden of proof - share...     TaxTMI    Validity of assessment order - Best judgment...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Business auxiliary service - trade discount, incentives and ...

Service Tax

June 24, 2023

Business auxiliary service - trade discount, incentives and commission offered by the car manufacturer - principal to principal basis - As the present case of incentives/ commission is solely related to trade discounts for sale of cars in accordance with the regular practice as well as the agreement/schemes that were in vogue in the industry, the same is not treated as compensation received by the appellant for any services provided to the car manufacturer M/s MSIL. - Demand set aside - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Classification of service - Services in relation to providing vehicles to associates, in course of its business activities - The Tribunal found that the services related...

  2. Demand of service tax in respect of sales/target incentive, the revenue wants to tax this activity under the category of business auxiliary service found as trade...

  3. Business Auxiliary Service - target incentives not liable to service tax - AT

  4. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

  5. Business Auxiliary Service (BAS) - Trade Discount - in the entire transaction only two persons are involved, one the appellant as exporter of the goods and second the...

  6. Levy of service tax - Business Auxiliary services - incentives received from M/s. Volkswagen and M/s. Castrol India - reverse charge mechanism - The tribunal found that...

  7. Nature of Activity - Payment of 'Address Commission' against 'Chartering of Ships' - Business Auxiliary Service (BAS) or not - When there is no evidence to substantiate...

  8. Trade Discount or not - Incentive received - Since some amount, in the form of incentives, is flowing from IIUL to the applicant, in the absence of supply of goods...

  9. Levy of Service Tax - Business Auxiliary Service - incentives and discount support received by the appellant - It is noticed that the appellant purchases vehicles from...

  10. Business Auxiliary Service - they received recharge voucher cards from the principles at a discounted price and thereafter, sold the same at M.R.P. - where the service...

  11. Business Auxiliary Services - Subvention charges - taxability - Such subvention charges collected are part of the commission, which falls under the taxable category of...

  12. Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

  13. Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business...

  14. Levy of service tax - receipt of incentive / discounts - the activity undertaken by the appellant is for the sale and purchase of the vehicle and the incentives are in...

  15. Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service....

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
H: Violation of the provisions of Sections 269SS and 269T - scope of the ...
H: Levy of service tax - Sale of Bought-Out Spares - contracts with a lif...
H: Condonation of delay in filing an appeal before the appellate authorit...
H: Dishonour of Cheque - whether filing of a premature complaint debars, ...
H: Service of SCN - plea of not having accessed the Portal for long perio...
H: Validity of reopening/reassessment - The tribunal found that the reaso...
H: Penalty order - Part-B of the e-way bill was not filled up - intent to...
H: Levy of GST on import / purchase of goods from SEZ units - Requirement...
H: Restoration of the statutory appeal - The CESTAT had dismissed the app...
F: Partner Remuneration
F: composition dealer - DRC - 01
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
A: Deciphering GST Notification: Tax Implications of Corporate Guarantees
A: Tax leviable at 12 percent on Mango Pulp from the beginning of GST
A: ONUS IS ON THE PART OF SERVICE PROVIDER TO PROVE THAT THE SERVICES ARE...
H: Addition u/s 69 - Cash/credit deposit in the bank account - Assessment...
H: Validity of ex-parte assessment order u/s. 144 r.w.s. 147 - Delay in f...
H: Entitlement to interest on the delayed refund of pre-deposit - Rate of...
H: Willful Defaulters - The Calcutta High Court, in its judgement, set as...
H: Condonation of delay in filing income tax return (ITR) - Rejection of ...
H: Addition u/s 68 - Creditworthiness of the Loan Lender - Genuineness of...
A: GSTR 2A and GSTR 3B during 2018-19
A: Delhi Court rules against ITC denial to NBFCs’ recovery agents.
A: Understanding Systems Audit and Process Audit: A Comparative Analysis
A: Assessee cannot be deprived of filing an appeal due to non-constitutio...
A: RECENT DEVELOPMENTS IN GST
F: GST ON POST SUPPLY DISCOUNT
C: Review of validation of KYC records by KRAs under Risk Management Framework
A: Understanding the Role and Importance of Customs Brokers in Internatio...