https://www.taxtmi.com/caselaws?id=365151 The Tribunal dismissed the Revenue's appeal and allowed the appellant's appeal, holding that the appellant was entitled to the benefit of threshold exemption and not liable for service tax on the trading activity and discounts received. The Tribunal found that the appellant's trading activity did not amount to the promotion of sales and that their turnover was below the threshold limit, warranting exemption from service tax liability. The deletion of the demand for commission/discount received was upheld, and penalties in the impugned order were also deleted. en-us Wed, 25 Jul 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:16:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365151 The Tribunal dismissed the Revenue's appeal and allowed the appellant's appeal, holding that the appellant was entitled to the benefit of threshold exemption and not liable for service tax on the trading activity and discounts received. The Tribunal found that the appellant's trading activity did not amount to the promotion of sales and that their turnover was below the threshold limit, warranting exemption from service tax liability. The deletion of the demand for commission/discount received was upheld, and penalties in the impugned order were also deleted. Case-Laws Service Tax Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365151