2023 (4) TMI 1369

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..... ate For the Respondent : Dr. Radhe Tallo, Authorized Representative ORDER JUSTICE DILIP GUPTA The order dated 20.07.2017 passed by the Commissioner confirming the demand of Service Tax with interest and penalty has been assailed by the M/s Audi Motors the Appellant  in this appeal. 2. The sole issue that arises for consideration in this appeal is as to whether the incentives for achievin .....

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..... rget for a month or for a season is in the form of a trade discount and same cannot be considered as a service under the category of the business auxiliary service for the levy of service tax. The relevant extract of decision is reproduced here below "5. We have heard both the sides and perused appeal records.   We find the dispute of service tax liability in the present case is only with .....

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..... discounts cannot be subjected to service tax under the category of Business Auxiliary Service. Following the decision of the Tribunal in these cases, we find the impugned order cannot be sustained. Accordingly, the same is set aside. The appeal is allowed". 6. Thus, on the question of whether the service tax is leviable on the amount of the incentive received by the appellant from M/s Maruti Udy .....

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