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2015 (10) TMI 573 - CESTAT NEW DELHI

2015 (10) TMI 573 - CESTAT NEW DELHI - TMI - Waiver of Pre-deposit BAS - nature of amount received - commission or discount on sale of goods Held That:- Commission received by the Appellant was in relation to the material sold and would not fall within the scope of business auxiliary service - Stay Granted Decided in favour of the Appellant. - No. ST/Stay/50477/2014 in ST/50367/2014-CU(DB) - Stay Order No. 53117/2015 - Dated:- 15-9-2015 - Mr. G. Raghuram, President and Mr. R.K. Singh, .....

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ork on which it has already paid the required service tax. (iii) The service tax demand has been raised on the amount of commission and quantity discount received from Steel Authority of India and that transaction was one of sale and not of service. 3. The ld. DR, on the other hand, stated that the appellant was registered as a service provider in its own right and provided business auxiliary service to SAIL and therefore the impugned demand is sustainable. 4. We have considered the contentions .....

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