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2017 (9) TMI 233 - AT - Service TaxBusiness Auxiliary services - discount (commission) - 1% additional discount is over and above the normal trade discount - whether trade discount of conditional discount? - demand of tax on discount amount - Held that: - subject 1% additional discount pertains to Business Auxiliary Services being provided by the appellant to M/s. HP - Here, the appellant is providing Reseller Sell-Through Reports and Inventory Reports on weekly basis in specified format to M/s. HP and if the appellant does not provide such reports, they will not get said 1% discount from M/s. HP. These specified format reports which are furnished on weekly basis are inputs from the appellant for promotion of the business of sales of the goods belonging to M/s. HP. Therefore, the claim of the appellant that said 1% commission is under the category of normal trade discount, cannot be accepted - appeal dismissed - decided against appellant.
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