2016 (1) TMI 392

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.... ORDER Per R K Singh The appeal has been filed by Revenue against Order-in-Appeal dated 12.11.2008 which set aside the Order-in-Original dated 17.06.2008 on merit as well as on the ground of time bar. The said Order-in-Original had confirmed the service tax demand of Rs. 3,58,199/- for the period July, 2004 to September, 2005 under Business Auxiliary Service (BAS) along with interest and pen....

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.... observations of the Commissioner (Appeals) that the entire sales incentive amount of Rs. 35 ,84,761 /- had been passed on to the customers and such incentive was for sale of goods and subjected to levy of sales tax is not based on facts, because the respondent had not added the discount in the value of goods and hence, it was not taxed under sales tax/VAT. 3. Ld. advocate for the respondent ci....