2010 (9) TMI 594

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.... Sudha Koka, SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President] . - The present application has been filed in the appeal arising from the order passed by Commissioner (Appeals), Hyderabad on 20-5-2009. By the impugned order, the liability of the appellant to pay the service tax in terms of the order of the Adjudicating Authority dt. 31-10-2008 has been confirmed bu....

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....nts is not in the form of commission agents. The definition of taxable services excludes the activity of sale of space for advertisement in print media and considering the nature of activity by the appellants, the same does not warrant the service tax in relation to the trade discount so received on such services. 3. On the other hand, the ld. DR submits that the point sought to be raised ....

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.... whether the payment of the advertisement has been received from the clients or not. 5. The issue involved in the matter is whether the trade discount amounts received by the appellant to be treated as commission and taxable under the Business Auxiliary Service or not. The liability in that regard is essentially to be decided on the basis of the provisions of law comprised under the servic....