Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 497 - AT - Service TaxClassification – commission received – early payment incentive received – whether to be classified under “business auxillary service” – requantification of demand – imposition of penalty – Held that: - early payment discount in this case are cash discount and received in view of early payments made to the principles and are linked to the number of days by which payment is made early and has no relation with the consideration received for rendering the service in the form of commission under the category of “Business Auxiliary Services” – appeal allowed – decided in favor of appellant.
|