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. It has, therefore, to be seen whether in the present case the travel agent is encouraging a passenger to purchase a ticket of a particular airline. The facts reveal that the travel agent is only providing options to the passenger and it the passenger who determines the airline for travel. It is only.....

Held - As stated by the appellant in the appeal memorandum, it is revealed that the appellant enters into an agreement (Distributions agreement) dated 25.09.2003 with the authorized dealers/stockists for distribution/supply of goods on a principal-to-principal basis. The agreement entered with the authorized dealers/stockists provides that the goods shall be supplied to the latter at the prices fixed by Castrol. As detailed b.....

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

It is clear from the agreement that the appellant works on a principal to principal basis and not as an agent of MUL. This is for the reason that the agreement itself provides that the appellant has to undertake certain sales promotion activities as well. The carrying out of such activities by the appellant is .....

Held - The additional discount / scheme discount is given by the applicant to the customers as directed by the supplier of goods / principal company and is intended to augment the sales volume by the offer of special discounted price to particular category of customers as Identified / determined by the supplier of goods / principal company.

The discounts so offered as per instructions of the supplier of goods / principal company are co.....

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 be made liable for payment of Service Tax under BAS, since the appellant is purchasing the cars from MUL on principal to principal basis and subsequently, reselling the same. In the case of Tyota Lakozy Auto Pvt. Ltd. – 2017 (52) STR 299 (Tri.- Mumbai) the Tribunal considered an identical issue.<.....