https://www.taxtmi.com/caselaws?id=398719 The Tribunal determined that the 11%-12.5% deduction on invoices was a trade discount, not a commission subject to service tax. As no commission agent was involved, the deduction did not attract service tax under the Business Auxiliary Service. The Tribunal found no need to address the exemption under specific notifications due to the nature of the deduction. Additionally, the demand was deemed time-barred as there was no intent to evade tax, and all relevant details were transparently disclosed. Consequently, the demand for service tax was set aside, and the appeals were allowed with consequential relief. en-us Tue, 22 Sep 2020 00:00:00 +0530 Sat, 29 May 2021 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398719 The Tribunal determined that the 11%-12.5% deduction on invoices was a trade discount, not a commission subject to service tax. As no commission agent was involved, the deduction did not attract service tax under the Business Auxiliary Service. The Tribunal found no need to address the exemption under specific notifications due to the nature of the deduction. Additionally, the demand was deemed time-barred as there was no intent to evade tax, and all relevant details were transparently disclosed. Consequently, the demand for service tax was set aside, and the appeals were allowed with consequential relief. Case-Laws Service Tax Tue, 22 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398719