TMI Blog2018 (8) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... or there was no sale purchase at all. Benefit of N/N. 8/2008-ST. - Held that:- Appellant are entitled to the benefit of threshold exemption under the Notification No. 8/2008-ST. The matter is remanded to the Adjudicating Authority only for the limited purpose of verifying the threshold exemption with respect to the turnover - penalty is deleted - appeal allowed by way of remand. - Appeal No. ST/53227/2015-DB, Appeal No. ST/53537/2015-DB - ST/A/52713-52714/2018-CU[DB] - Dated:- 25-7-2018 - Shri Anil Choudhary, Member (Judicial) And Shri C.L. Mahar, Member (Technical) Shri Alok Kothari, Advocate for the Appellant Shri Sanjay Jain, DR for the Respondent ORDER Per Anil Choudhary: 1. The issue in these cross ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterating the grounds of appeal states, the Commissioner (Appeals) have erred in not treating the activity of the appellant as promotion of sale of the goods (BAS) of the principal. The discount earned by the assessee have nothing to do with the activity of sales promotion as the same are given as per volume of purchase, as per their agreement. Further, in the books of account of the assessee the discount is shown by way of deduction from the purchase value. The activity of the assessees under the agreement entered into between the parties are in the nature of promotion of the sale of the goods manufactured by the principal, and accordingly it was rightly held in the Order-in-Original that they are liable to Service Tax. 5. The Ld. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no merit in the appeal of Revenue as the appellant assessee have purchased the goods from the principal and have resold such goods on payment of sales tax/VAT. It is not the case of Revenue that such sales tax have been paid erroneously or there was no sale purchase at all. 8. As regards the assessee's appeal, we hold that they are entitled to the benefit of threshold exemption under the Notification No. 8/2008-ST. Accordingly, the assessee's appeal is allowed and the matter is remanded to the Adjudicating Authority only for the limited purpose of verifying the threshold exemption with respect to the turnover as mentioned in para-10 of the Order-in-Appeal. The penalties sustained in the impugned order are also deleted. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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