Service tax not payable on additional incentive received by dealer for meeting certain targets

Veer Prabhu Marketing Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) CESTAT Delhi held that additional incentive received by the dealer for meeting certain targets is in the form of trade discount and is not a payment for any service. Accordingly, service tax not leviable on the same. Facts- This appeal has been filed by M/s Veer Prabhu Marketing Ltd. to assail the order-in-original dated 19.08.2015 passed by the Commissioner of Central Excise, Jodhpur whereby the appellant‟s declaration under the Voluntary Compliance Encouragement Scheme, 2013 was found to be substantially false unde...