2011 (12) TMI 398

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....r, AR Per: M V Ravindran: After hearing both sides for some time on the Stay Petition, we find that the appeal itself can be disposed off as the issue is covered by the decision of this Tribunal in the case of P. Gautam & Co. Vs CST Ahmedabad 2011 (24) STR 447 (Tri-Ahmd). 2. In view of the above, we allow the Stay Petition and take up the appeal for disposal. 3. We find that it is not ....

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.... & Co., has laid down the ratio that any incentive/cash discount which has been given will not be covered for liability of Service Tax under Business Auxiliary Service. We may reproduce the relevant paragraphs No.7 & 8 below. "7. On perusal of the impugned orders, we find that in para 8, learned Commissioner (Appeals) has recorded the following findings. "8. The whole issue revolves around t....

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....g service they can also provide different services, for which classification would depend on the nature of services being provided. In the instant case as mentioned in the impugned order and also as stated by the appellants' they get discounts for volume of business or advance payments. The business they provide to the print media, for which they get the incentive/discount, is the service they....

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....bove, have held that the discounts/incentives received by the assessee from the print media will not be liable for service tax under the category of advertising agency services. If that be so, the said discounts/incentives itself cannot be considered for the purpose of taxability under the head business auxiliary services as the amounts which are received are in respect of the services provided un....