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    <title>2023 (9) TMI 20 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the Revenue Department&#039;s appeal and upheld the order absolving the Respondent company from paying Service Tax on volume discounts/incentives received from Media owners. The Tribunal determined that the discounts were gestures of gratitude and not taxable consideration, noting that Service Tax had already been discharged for the services provided. The Tribunal distinguished the case from prior decisions due to changes in taxation laws and relied on a High Court precedent supporting the non-taxable nature of such incentives.</description>
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      <link>https://www.taxtmi.com/caselaws?id=442398</link>
      <description>The Tribunal dismissed the Revenue Department&#039;s appeal and upheld the order absolving the Respondent company from paying Service Tax on volume discounts/incentives received from Media owners. The Tribunal determined that the discounts were gestures of gratitude and not taxable consideration, noting that Service Tax had already been discharged for the services provided. The Tribunal distinguished the case from prior decisions due to changes in taxation laws and relied on a High Court precedent supporting the non-taxable nature of such incentives.</description>
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