Held - For an activity to be considered as promotional, it is necessary that a service provider must promote or endorse the service of the client. .....

Held - The appellant enters into an agreement (Distributions agreement) dated 25.09.2003 with the authorized dealers/stockists for distribution/sup.....

Held - The first issue that arises for consideration is whether service tax would be leviable on incentives prior to July, 2012.

It is clear .....

Held - The additional discount / scheme discount is given by the applicant to the customers as directed by the supplier of goods / principal compan.....

Held - From a perusal of various case laws relied by the appellant, we note that the discounts/incentives received by the appellant from MUL cannot.....