19 September 2015
sir i am super distributor and i receive goods from company and I sell it to micro distributors and they sell it to retailers. In every month company fix my target and if i complete then company provides incentives to me. Is this incentive is chargeable to service tax. Please solve this query
19 September 2015
But it is not that incentive which is given for sales increase. It is just like a discount. There is no principal agent relationship. It is just principal to principal relation we are dealers of company's goods.
19 September 2015
This order is being passed in pursuance of order No. A/1592/WZB/AHD/2011 & S/1204/WZB/AHD/2011 dated 06.09.2011 passed by Hon’ble CESTAT, Ahmedabad in Order-In-Appeal No. 382/2010/ Commr(A)/CMC/RAJ dated 01.09.2010. The appeal alongwith stay application had been filed by M/s. Shreenath Motors Pvt. Ltd., Gondal- Ahmedabad Bye-Pass Circle, National Highway 8-B, Rajkot (hereinafter referred to as the "Appellant") against Order-in-Original No. 45/JC/2009 dated 22.12.2009 (hereinafter referred to as the "Impugned Order") passed by the Joint Commissioner, Central Excise and Customs, Rajkot (hereinafter referred to as the "Lower Authority"). as per this case law there is no service tax please clear