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2023 (11) TMI 524 - CESTAT AHMEDABADClassification of service - Business Auxiliary Service or not - receiving various incentives on quantity of purchases/sales of mobiles and shown such amounts under separate head of income in their Balance Sheets - HELD THAT:- The trade discount and cannot be classified under Business Auxiliary Service. Even this bench in the matter M/S AIA ENGINEERING LTD. VERSUS THE COMMISSIONER, ST. - AHMEDABAD [2014 (12) TMI 241 - CESTAT AHMEDABAD] has taken a view that if goods are purchased on outright basis then discounts cannot be treated as Business Auxiliary Service. Further, we also find that in the show cause notices issued subsequently for the period 2014-2015 and 2015-2016 for negative list period, Order In-Appeal Bearing No. RAJ-Excus-000-App-262-263 TO 2017-2018 dated 27.02.2018 was submitted to be in favour of the party on the same issue. The appellant must succeeded in this matter also - Appeal allowed.
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