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Innovative Incentive And Events Pvt Ltd Versus Commissioner of Central Excise And Service Tax, Chandigarh-I

2015 (6) TMI 119 - CESTAT NEW DELHI

Waiver of pre deposit - Activity of providing accommodation on the basis of holiday voucher issued by their corporate clients - Business Auxiliary service - Held that:- The applicant is engaged in the activity of providing accommodation on the basis of holiday voucher issued by their corporate clients by arranging of accommodation on the direction of their clients to the customers who win the vouchers. Admittedly, all these activities has been provided by the applicant after sale is effected by .....

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Therefore, the said case law is not relevant to the facts of this case. In these circumstances, the applicant has made out a prima facie case of complete waiver of pre-deposit of service tax, interest and penalties, therefore, we waive the requirement of pre-deposit of entire amount of service tax, interest and penalty and stay recovery thereof, during pendency of the appeal. - Stay granted. - Nos. ST/Stay/61252/2013, ST/60290/2013-CU(DB) - Dated:- 10-3-2015 - Ashok Jindal, Member (J) And R. K. .....

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e manufacturer and as per scheme, the applicant shall provide coupons to their corporate clients who after sale of their product issued coupons to their customers, who scratches those coupons, the winner of the coupon shall contact to the applicant who shall arrange for accommodation for stay in India or outside India as per the condition of the coupon. For those arrangements of accommodation by the applicant, the applicant discharging their service tax liability under the category of Tour Opera .....

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under the category of Business Auxiliary Service was confirmed along with interest penalties also imposed. Another-demand of service tax of ₹ 1,09,755/- has been confirmed on account of difference between the ST-3 and Balance Sheet of the applicant, on this the applicant paid service tax. Therefore, that is not the issue before us for consideration today for stay of the impugned order wherein the applicant has got service tax after availing the abatement. 3. The ld. Counsel for the applic .....

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rt this contention, he relied on the decision of the Tribunal in the case of CCE, Ahmedabad-II Vs. Cadila Healthcare Ltd. - 2013 (30) SJR 3 (Guj.), wherein the Hon'ble High Court observed as under: "(vii) The expression 'sales promotion' has been defined in the Oxford Dictionary of Business to mean an activity designed to boost the sales of a product or service. It may include an advertising campaign, increased PR activity, a free-sample campaign, offering free gifts or trading .....

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so been defined as "stimulation of sales achieved through contests, demonstrations, discounts, exhibitions or tradeshows, games, giveaways, point-of-sale displays and merchandising, special offers, and similar activities. The Advanced Law Lexicon by P. Ramanatha Aiyar, third edition, describes the term sales promotion as use of incentives to get people to buy a product or a sales drive. In the case of Commissioner of Income-tax v. Mohd. Ishaque Gulam, 232 ITR 869, a Division Bench of the Ma .....

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