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2012 (7) TMI 631 - AT - Service TaxWaiver of pre-deposit – Service Tax demand along with interest and various penalties - appellant was receiving income by way of incentives from media in form of volume discount – Held that:- Appellant cannot function as a business auxiliary service agent of the media who can promote the business of the media - incentive is received by way of discount, whether prompt payment discount or volume discount - discount is the reduction in the price given to the buyer/receiver of the goods/services - Merely because the transaction is routed through the advertising agency, should the treatment be different - definition of “business auxiliary service” given in the Finance Act, 1994 does not warrant such a view - service tax is not leviable on the iscounts/incentives received by the advertising agency from the media - waiver of pre-deposit of the entire dues has been granted to the applicants during the pendency of the appeal
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