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2015 (11) TMI 778 - CESTAT MUMBAI

2015 (11) TMI 778 - CESTAT MUMBAI - TMI - Non-payment of service tax - advertising agency services - whether the service tax on an amount received as 'incentive discount' is sustainable or otherwise - penalty under Section 78 - Held that:- The said incentive discount is received by the appellant-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 .....

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8-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri A.B. Kulgod, Asst. Commissioner (AR) For the Respondent : Shri Harish 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 recei .....

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n the case of Group M Media India Pvt. Ltd. and Ors. and was disposed of by a final order No. A/1421-1431/14/CSTB/C-I dated 27.08.2014 in favour of the appellant therein and produces copy of the same. 5. Learned D.R. reiterated the findings of the lower authorities and also submits that penalty should have been imposed under Section 76 of the Finance Act, 1994. 6. On consideration of the submissions made by both sides, we find that the adjudicating authority has clearly recorded that the issue i .....

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