TMI Blog2017 (3) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 pursuanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pute in the present case relates to their tax liability on incomes under the category of Publicity Expenses and Target Incentive . The impugned order confirmed the service tax liability under these two headings mainly on the ground that the appellants failed to produce necessary supporting evidences to clearly establish that these are not taxable incomes towards providing Business Promotion Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-notified. It is the case of the appellant that the incentive is relatable to the sale of goods and they have also benefitted in making more sales. There is no service element in such transaction of selling more goods. He relied upon the certain decided cases to support his contention. 3. Ld. AR submitted that the impugned order recorded the non-submission of the supporting evidence by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. The Tribunal on many earlier occasions examined similar set of facts with reference to sale of motor vehicles and receipt of target incentives through such 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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