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2023 (10) TMI 810 - AT - Service TaxNon-payment of service tax - business auxiliary service - receipt of sales commission in the guise of dealer incentives - agreement was on a principal to principal basis or not - HELD THAT:- For both the pre-negative period and the post negative period the issue stands decided in favour of the appellant by decision of the Tribunal in Rohan Motors [2020 (12) TMI 1014 - CESTAT NEW DELHI] - the appellant cannot be termed as an agent of the company. The Commissioner was, therefore, not justified in holding that the appellant had received commission which would be subject to the levy of service tax. Thus, the incentives received by the appellant from the company cannot be termed as commission. The impugned order dated 05.01.2015 passed by the Commissioner would, therefore, have to be set aside and is set aside - appeal allowed.
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