2024 (12) TMI 1023

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... otherwise. 2. Shri Saurabh Dixit learned counsel appearing for the appellant submits that the issue is no longer res-integra as the same has been decided in the appellant's own case. He placed reliance on the following judgments: • Rubexco Pvt. Ltd. Final Order No.11601-11602/2024 dt. 22.07.24 • Rubexco Pvt. Ltd. 2024 (8) TMI 1406-CESTAT-AHMEDABAD • Rubexco Pvt. Ltd. Final Order No. 11869/2024 dated 29.08.2024 • Tradex Polymers P. Ltd. 2014 (34) STR 416 (Tri Amd.) • Khanna Polyers 2017 (47) STR 82 (Tri. All) • P Gautam& Co. 2011 (24) STR 447 (Tri. Amd.) • P. Gautam& Co. 2012 (7) TMI 226-CESTAT-AHMEDABAD 3. Shri M. G. Makwana, Learned Superinten....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... amount as early payment incentive. Revenue authorities are of the view that such early payment incentive retained by the assessee is taxable as the same has to be passed on to the purchaser of the goods. We do not find any merit in the arguments raised by the lower authorities on this context. Retaining early payment incentive is not any service rendered but a discount to the assessee. We find that the decision of this Tribunal in the case of P. Gautam& 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 par....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....his service has been held to be a taxable service under the category of "Business Auxiliary Service" in the impugned order. It is therefore apparent that for different services rendered, any assessee could have different seats of clients. 8.1 It can be seen from the above reproduced findings that the issue regarding whether discounts/incentives given to the appellant as an advertising agency would be liable for the service tax under the business auxiliary services. It is seen and as correctly pointed out by the learned counsel that the Coordinate Bench of the Tribunal in the three cases as cited herein above, have held that the discounts/incentives received by the assessee from the print media will not be liable for service tax und....