2010 (9) TMI 295

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..... hat incentives received would not form part of the taxable value for the reason that the money was received towards incentives and only entries were made in the books of accounts without providing any service - assessees making entries in the books of accounts would not arise unless such incentives had been received by the assesses – part pre-deposit waived - ST/354 & 359/2010 - 454-455/2010 - Da .....

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..... 7 [2008 (9) S.T.R. 262 (Tri.-Chennai)] about one-third of the demand has been directed by way of pre-deposit. As regards agency incentives, the Commissioner has given a finding rejecting the plea of the assessees that incentives received would not form part of the taxable value for the reason that the money was received towards incentives and only entries were made in the books of accounts without .....

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