Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 778 - AT - Service TaxNon-payment of service tax - advertising agency services - whether the service tax on an amount received as 'incentive discount' is sustainable or otherwise - penalty under Section 78 - Held that:- The said incentive discount is received by the appellant-assessee from the media companies which pertains to business promotion expenses of the Media Cos. We find strong force in the submission made by the learned Counsel that the issue is squarely settled in favour of the appellant-assessee by our final order dated 27.08.2014 (2014 (11) TMI 545 - CESTAT MUMBAI) - Tribunal in the case of P. Gautam & Co. v. CST [2011 (9) TMI 392 - CESTAT, AHMEDABAD] and followed in the case of Grey Worldwide (I) Pvt. Ltd. V. CST [2014 (9) TMI 180 - CESTAT MUMBAI]. Accordingly, the impugned order which confirms the demand against the assessee-appellant is unsustainable and liable to be set aside - Decided in favour of assessee.
|