https://www.taxtmi.com/caselaws?id=190644 The appellant's appeal against a pre-deposit order delay was allowed due to the delay being solely caused by the Bench's direction. Regarding the service tax demand on trade discounts, the appellant successfully argued that their activity was a sale of goods, not a service, and thus not liable for service tax. The order directing the pre-deposit of the service tax amount was set aside as unsustainable in law. The matter was remanded for reconsideration on its merits, granting the appellant a reasonable opportunity to present their case. The appeal was allowed through remand, and the stay petition was disposed of accordingly. en-us Mon, 16 Dec 2013 00:00:00 +0530 Tue, 21 Feb 2017 14:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190644 The appellant's appeal against a pre-deposit order delay was allowed due to the delay being solely caused by the Bench's direction. Regarding the service tax demand on trade discounts, the appellant successfully argued that their activity was a sale of goods, not a service, and thus not liable for service tax. The order directing the pre-deposit of the service tax amount was set aside as unsustainable in law. The matter was remanded for reconsideration on its merits, granting the appellant a reasonable opportunity to present their case. The appeal was allowed through remand, and the stay petition was disposed of accordingly. Case-Laws Service Tax Mon, 16 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190644