https://www.taxtmi.com/caselaws?id=206734 In a service tax appeal, the tribunal held that the appellant had made out a prima facie case for waiver of pre-deposit where discounts received on liquor sales were treated by the department as consideration for Business Auxiliary Service. The materials indicated that the hotel operator was only selling liquor and receiving supplier discounts linked to sales volume, not income for any taxable service. On that interim view, pre-deposit of service tax and penalty was waived and recovery was stayed pending disposal of the appeal. en-us Mon, 14 Feb 2011 00:00:00 +0530 Tue, 06 Sep 2011 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206734 In a service tax appeal, the tribunal held that the appellant had made out a prima facie case for waiver of pre-deposit where discounts received on liquor sales were treated by the department as consideration for Business Auxiliary Service. The materials indicated that the hotel operator was only selling liquor and receiving supplier discounts linked to sales volume, not income for any taxable service. On that interim view, pre-deposit of service tax and penalty was waived and recovery was stayed pending disposal of the appeal. Case-Laws Service Tax Mon, 14 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206734