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2017 (3) TMI 117 - AT - Service TaxService tax liability - "Publicity Expenses" and "Target Incentive" - Held that: - On the first issue regarding publicity expenses, we note that the amount shown in the show cause notice was taken from the expense entry made by the appellant in their annual P&L Account. There is no evidence of receipt of said amount from M/s. TVS Motors. There is no evidence of appellant's undertaking of publicity works for TVS Motors. In such situation, the expenses incurred by the appellant cannot be subjected to service tax under “BAS”. Regarding the tax liability for the consideration received as "Depot Expenses", it is clear that the same were paid by the manufacturer in pursuance of the declared policy for achieving the target in sales - It was held that the target incentives received by the authorized dealer cannot be subjected to service tax under the category of "BAS". Reference can be made to the decision in the case of M/s. Sharyu Motors Vs. CST, Mumbai - 2015 (11) TMI 229 CESTAT Mumbai.
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