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2015 (10) TMI 455 - CESTAT MUMBAI

2015 (10) TMI 455 - CESTAT MUMBAI - TMI - Demand of service tax - Levy of tax amount received as discount and volume discounts - Held that:- In the appellants own case, this bench vide final order [2014 (11) TMI 545 - CESTAT MUMBAI], allowed the appeals relying upon a decision in identical set of facts. On perusal of the said order, we find that the issue involved was identical and in respect of the very same respondent assessee. As the issue is decided by the bench in the respondent assessees o .....

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filed by the revenue against Order-in-Original No. 18/ST/HB/12-13 dated 06.12.2012. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the revenue is aggrieved by the order in original passed by the adjudicating authority for dropping the demands raised against the respondent by show cause notice dated 2nd April 2009. The allegation in the show cause notice was that the respondent assessee is required to discharge service tax liability on an amount receive .....

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