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Shree Manglam Versus CCE & ST, Jaipur-I

2015 (10) TMI 573 - CESTAT NEW DELHI

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 servic .....

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smita A. Nayak, Advocate For the Respondent : Ms. Suchitra Sharma, D.R. ORDER Per R.K. Singh: Stay application along with appeal has been filed against order-in-appeal dated 6.9.2013 essentially on the ground that the appellant provided business auxi .....

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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 .....

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M/s Shree Auro Iron Ltd. (of which the appellant is a unit) entered into with SAIL. Para-11 of the said agreement pertaining the remuneration states that the SAILs authorised dealer shall be entitled to a commission of 1.5% on invoice value of mater .....

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