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2019 (2) TMI 1853 - CESTAT ALLAHABADBusiness Auxiliary Services - incentives received in lieu of sale of Computer and it's allied products from various companies manufacturing the said products - HELD THAT:- The proceedings initiated through earlier Show Cause Notice dated 20.10.2014 culminated into passing of Order-in-Appeal No. 232-ST/APPL/LKO/2018 dated 27.03.2018. In the said Order-in-Appeal, ld. Commissioner (Appeals) has held that the appellant was a dealer in electronic goods manufactured by various companies like – APPLE, ACER and that the appellant purchased the goods from National Distributor of said Manufacturers and resold the same in the market and that all the Incentives, Commissions & Discounts received by the appellant were based on volume of sale effected by the appellant and therefore, the said consideration was in respect of sale and purchase transaction and therefore, there was no ground to charge Service Tax on the said Incentives. The statement of demand dated 18.04.2016 was based on the grounds stated in the earlier Show Cause Notice dated 20.10.2014 and the said grounds were found to be unsustainable by ld. Commissioner (Appeals) in said Order-in-Appeal dated 27.03.2018 - there are no merits in the present order-in-appeal - appeal allowed - decided in favor of appellant.
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