No Service Tax leviable on “Incentives”, distinct from “Commission”: CESTAT [Read Order]

It is important to differentiate incentives from commissions, to decide on the taxability of transactions
CESTAT Delhi - Incentives - Commission - CESTAT ruling on service tax for incentives - Incentives vs commission in service tax - Taxscan

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has ruled that no service tax can be imposed on “incentives”. The bench comprising Binu Tamta ( Judicial Member ) and P.V. Subba Rao ( Technical Member ), noted a crucial distinction between “commission” and “incentive”. The appellant contested the service…

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