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Commissioner of Service tax, Mumbai II Versus Group M. Media (I) P. Ltd.

2015 (10) TMI 455 - CESTAT MUMBAI

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 s .....

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ate from such a view already taken. - Appeal of the revenue and hold that the impugned order is correct, legal and does not suffer from any infirmity - Decided against Revenue. - Appeal No. ST/86295/13 - Mum - Dated:- 2-7-2015 - Mr. M.V. Ravindran, M .....

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ginal 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 raise .....

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judicating authority after following the due process of law came to a conclusion that the amounts which are accounted as discounts are not liable to service tax. The revenue in appeal mainly raises the contention that the amount accounted as discount .....

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