CESTAT Quashes Service Tax Demand on Receiving Incentive Amount on ground of Non-inclusion of Activity under ‘BAS’ [Read Order]

By Shabna Rahim - On October 28, 2023 7:00 pm - 2 mins read
CESTAT - Service Tax Demand - Receiving Incentive - ground - Non-inclusion - Activity under ‘BAS’-TAXSCAN

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on receiving incentives amount on the ground of non-inclusion of activity under ‘Business Auxiliary Service’ (BAS).  Jaika Motors Ltd, the appellant assessee was a dealer of Tata Motors engaged in the sale of cars and providing service…

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