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2016 (8) TMI 497 - CESTAT ALLAHABAD

2016 (8) TMI 497 - CESTAT ALLAHABAD - 2017 (47) S.T.R. 82 (Tri. - All.) - Classification – commission received – early payment incentive received – whether to be classified under “business auxillary service” – requantification of demand – imposition of penalty – Held that: - early payment discount in this case are cash discount and received in view of early payments made to the principles and are linked to the number of days by which payment is made early and has no relation with the considerati .....

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9 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. The brief facts of the case are that the appellants are selling agents for M/s Reliance Industries Ltd. and M/s IPCL. They receive commission. They are paying service Tax on the amount of commission received with effect from 09.07.2004. In addition they were receiving amounts as incentive and early payment incentive. The department issued a show cause notice dated 21.11.07 demanding Service Tax of ₹ 7,32,611/- on .....

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Business Auxiliary Service" and directed the original authority for re-quantification of demand. He also modified the penalty imposed by reducing it to be equaled to requantified demand. Against the said Order-in-Appeal the appellant is before us. 3. Heard the learned counsel who has stated that the appellant is "Del-Credere" agent as per the agreement. The appellant is responsible for both sale of the goods and recovery of the payment. For sale of the goods appellant received com .....

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