2015 (11) TMI 778

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..... h Bindu Madhavan, Advocate ORDER Per: M.V. Ravindran These two appeals are filed by Revenue as well as by assessee-appellant against Order-in-Original No. 02/STC-I/BR/11-12 dated 21.04.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is non-payment of service tax on an amount received by the appellant-assessee as incentive discount from media companies. T .....

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..... nsideration of the submissions made by both sides, we find that the adjudicating authority has clearly recorded that the issue involved in this case is whether the service tax on an amount received as incentive discount is sustainable or otherwise. The said incentive discount is received by the appellant-assessee from the media companies which pertains to business promotion expenses of the Media .....

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..... bunal in the case of P. Gautam & Co. v. CST 2011 (24) STR 447 (Tri. Ahmd.) and followed in the case of Grey Worldwide (I) Pvt. Ltd. V. CST 2015 (37) 597 (Tri. Mumbai). Accordingly, the impugned order which confirms the demand against the assessee-appellant is unsustainable and liable to be set aside and we do so. 8. The appeal filed by the assessee-appellant is allowed and the appeal filed by the .....

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