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Khanna Polymers Versus Commissioner of Central Excise, Noida

2016 (8) TMI 497 - CESTAT ALLAHABAD

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 dis .....

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category of “Business Auxiliary Services” – appeal allowed – decided in favor of appellant. - ST/797/2009(DB) - Final Order No. 70271/2016 - Dated:- 30-5-2016 - Mr. Anil Choudhary, Member (Judicial) and Mr. Anil G. Shakkarwar, Member (Technical) Shri .....

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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 additi .....

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rom 01.07.2003 to 31.01.2007. The show cause notice was adjudicated through Order-in-Original dated 27.11.2008 through which demand was confirmed and penalty was imposed. Appellant preferred appeal before Commissioner (Appeals) who passed Order-in-Ap .....

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e-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 " .....

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the same. The terms of payment are that the payment should be made within 14 days by the purchaser and if the purchaser makes early payment the purchaser gets cash incentive at the rate of ₹ 35/- per Metric ton per day. The assessee made payme .....

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