2015 (11) TMI 778

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..... ompanies which pertains to business promotion expenses of the Media Cos. We find strong force in the submission made by the learned Counsel that the issue is squarely settled in favour of the appellant-assessee by our final order dated 27.08.2014 (2014 (11) TMI 545 - CESTAT MUMBAI) - Tribunal in the case of P. Gautam & Co. v. CST [2011 (9) TMI 392 - CESTAT, AHMEDABAD] and followed in the case of G .....

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..... an amount received by the appellant-assessee as incentive discount from media companies. The appellant-assessee is aggrieved by the impugned order which confirmed the demand of service tax along with interest and imposition of penalty under Section 78 of the Finance Act, 1994 while the Revenue is aggrieved by the order on the ground that the adjudicating authority has not imposed any penalty unde .....

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..... lant-assessee from the media companies which pertains to business promotion expenses of the Media Cos. We find strong force in the submission made by the learned Counsel that the issue is squarely settled in favour of the appellant-assessee by our final order dated 27.08.2014 (supra) which we reproduce:- 5. In view of the fact that the Tribunal in the case of Grey Worldwide (I) Pvt. Ltd. Cas .....

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