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2010 (5) TMI 231 - CESTAT, AHMEDABADStay- Business Auxiliary Service- The appellants M/s. AIA Engineering Ltd. are engaged in manufacture of castings and other articles of iron and steel. Demand under Business Auxiliary Services on difference in price in invoice raised by group company on appellant and higher value adopted for sale by appellant. Excise duty paid by group company adopting value at which goods sold by appellant to buyer. Sale value of appellant taken for excise duty purpose. Held that- profit made by appellant on sale of goods cannot be termed as commission or discount to make it liable to service tax. Prima facie service tax not demandable when excise duty paid on full value. pre-deposit waived.
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