2015 (11) TMI 778

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) For the Respondent : Shri Harish Bindu Madhavan, Advocate ORDER Per: M.V. Ravindran These two appeals are filed by Revenue as well as by assessee-appellant against Order-in-Original No. 02/STC-I/BR/11-12 dated 21.04.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is non-payment of service tax on an amount received by the appellant-assessee ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er Section 76 of the Finance Act, 1994. 6. On consideration of the submissions made by both sides, we find that the adjudicating authority has clearly recorded that the issue involved in this case is whether the service tax on an amount received as incentive discount is sustainable or otherwise. The said incentive discount is received by the appellant-assessee from the media companies which p....