https://www.taxtmi.com/forum/issue?id=111292 The department accepts reducing the ex-works price for central excise purposes. For service tax, the purchaser is liable under the declared service of tolerating an act whether the supplier reduces the ex-works price by penalty or the purchaser deducts the penalty later, because the three conditions - service provider, service receiver and consideration - are present; absence of any one element would negate service tax liability. en-us Sat, 31 Dec 2016 12:07:51 +0530 Thu, 23 Jan 2025 15:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111292 The department accepts reducing the ex-works price for central excise purposes. For service tax, the purchaser is liable under the declared service of tolerating an act whether the supplier reduces the ex-works price by penalty or the purchaser deducts the penalty later, because the three conditions - service provider, service receiver and consideration - are present; absence of any one element would negate service tax liability. Discussion-Forum Service Tax Sat, 31 Dec 2016 12:07:51 +0530 https://www.taxtmi.com/forum/issue?id=111292