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2016 (1) TMI 392 - AT - Service TaxNature of sales incentive received from Mahindra & Mahindra Ltd. - Business Auxiliary Service (BAS) or in the nature of part of sales activity - Extended period of limitation - Held that:- it is not in dispute that whatever amount was received by the appellant was passed on the customers as incentive. Indeed the Commissioner (Appeals) recorded the fact that the entire component of sales incentive received had been passed on to the customers. Further, the respondent's appeal was allowed by the Commissioner (Appeals) on the ground of time bar also observing that the facts were in the knowledge of the Department by 05.12.2006 - Appeal of the revenue dismissed - Decided against the revenue.
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