https://www.taxtmi.com/caselaws?id=204442 Trade discount received by an appellant was examined for prima facie service tax exposure as commission under Business Auxiliary Service. The Tribunal observed that the service tax provisions and the rules governing advertising agencies, on a prima facie reading, indicated disciplinary control by the Newspaper Society over the appellant in relation to advertising services, supporting an agency-characterisation of the discount. On that basis, the Tribunal found no ground for full interim relief and declined a complete stay of the impugned order, directing deposit of Rs. 5 lakhs within eight weeks while waiving the balance demand for the time being. en-us Mon, 06 Sep 2010 00:00:00 +0530 Fri, 20 May 2011 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204442 Trade discount received by an appellant was examined for prima facie service tax exposure as commission under Business Auxiliary Service. The Tribunal observed that the service tax provisions and the rules governing advertising agencies, on a prima facie reading, indicated disciplinary control by the Newspaper Society over the appellant in relation to advertising services, supporting an agency-characterisation of the discount. On that basis, the Tribunal found no ground for full interim relief and declined a complete stay of the impugned order, directing deposit of Rs. 5 lakhs within eight weeks while waiving the balance demand for the time being. Case-Laws Service Tax Mon, 06 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204442