Service tax on incentive

We are a body corporate in field of poultry feed supplement trading business . We paid incentive to our sales man ( employee) ,as well as out side sales man for achieving sales target. In this regard can service tax is payable .If yes ,who are liable to pay, & what amount, & is there any abatement. You are requested to guide us. Thanking You, Regards Rajkumar Gutti