TaxTMI 
TaxTMI 
2011 (12) TMI 398
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....aring 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 disputed that the appellants are distributor....
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....entive/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 the question as to whether service tax is leviab....
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....ces, 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 provide to their client i.e. the business they....