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2010 (9) TMI 594 - CESTAT, BANGALOREWaiver of predeposit - Demand - Whether the trade discount amounts received by the appellant to be treated as commission and taxable under the Business Auxiliary Service or not - The liability in that regard is essentially to be decided on the basis of the provisions of law comprised under the service tax statute - Besides the provisions of the said rules which are brought to our notice rather than disclosing principal to principal relationship between the publisher of the newspaper and the appellants, overall reading of the said rules disclose certain disciplinary control by the Newspaper Society over the appellants as far as it relates to advertising services are concerned which would, prima facie, disclose the trade discount to be in the nature of commission to the agents. Prima facie, do not find any infirmity in the concurrent findings in that regard arrived at by the authorities below - Direct the appellants to deposit a sum of Rs. 5 lakhs (Rupees five lakhs only) within a period of eight weeks while waiving the balance amount demanded under the impugned order.
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