Auxiliary Service (BAS) on receipt of
commission / incentive from CRS companies (computer
reservation service and on Performance linked bonus (PLB) from
the Airlines ... 50087/2021
In ST/50037/2016
target incentives/ Performance Linked Bonus(PLB) received from
airlines and commission received from CRS companies.
5. While addressing
also held that said incentives and discounts were either
compensatory payment or in the nature of performance based trade
discounts linked to performance target ... issued by Tata
Motors for various incentives and discounts, it is linked to certain
(13)
ST/30149/2020
performance of the respondent to get such
Finance Act, should be transaction specific. Incentive, on
the other hand, are based on general performance of the
service provider and are not to related ... Business Auxiliary Service on receipt of commission or incentive
from CRS companies and on performance linked bonus from the airlines was
decided against the revenue
components. The said directors are paid salary and such incentives as
linked to their performance and financial results of the Appellant's company ... addition to the fixed component of salary are also eligible for such
incentives as maybe prescribed by the Company in terms of its
performance
Counsel for the Appellant has explained that Productivity Linked
Bonus (PLB) is a performance/target based incentive, which is received by the
Appellant from ... tickets the travel agent
receives from the Airlines, Performance Linked Bonus, which is linked to
guaranteed booking of a minimum number of Airline tickets
Counsel for the Appellant has explained that Productivity Linked
Bonus (PLB) is a performance/target based incentive, which is received by the
Appellant from ... tickets the travel agent
receives from the Airlines, Performance Linked Bonus, which is linked to
guaranteed booking of a minimum number of Airline tickets
linked to purchase
targets, additional target incentives, early bird billing discounts, Trinity
Bonus based on weekly sales plans, and DEEP incentives for overall
performance ... several decisions of the Tribunal wherein it was concluded that the
incentives / discounts received by the appellants / dealers of car
manufacturer were not taxable under
users. As per the general industry practice, the appellant offered
various incentive schemes to their dealers and discount schemes
were floated in advance ... wholesale incentives (Target linked, Early
Bird, Non-target linked), retail sale incentives (Target linked,
Non-target linked) and documents based incentives - Loyalty
Scheme, Exchange claims
buyer related incentives i.e. Fleet
incentive, Free First Insurance Premium incentive, CSD incentive,
exchange incentive, Direct Sales Associates/Consultant's incentives
meant ... wholesale/retail incentives were given either upfront or
subsequently on performance basis as discounts to encourage the
dealers. On top, all these incentives pertain to appellant
that the
Appellant who had received income in the form of productivity linked
bonus (PLB) from different Airlines for achieving certain targets of
tickets sale ... time to time. The incentives allegedly considered as
consideration in the present show cause notice is linked to the
performance and received as a bonus
