2014 (11) TMI 545

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..... T/86156, 86255 & 86691 t 86693/2013 - -
Service Tax
P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Shri Prasad Pranjape, Adv. & Shri A R Krishnan, CA For the Respondent : Dr BS Meena, Addl. Commissioner (AR) JUDGEMENT Per: P R Chandrasekharan: There are eight appeals and three cross-objections involving a common issue. Of the eight appeals, three have been filed by M/s. Gr .....

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..... 94,73,367/- ST/644/2011 09-10/ST-II/WLH/2011 dated 29/08/2011 01/04/2001 to 31/22007 2,21,43,181/- ST/86691/2013 21/ST/HB/12-13 dated 19/12/2012 01/04/2008 to 31/03/2009 13,22,557/- ST/86692/2013 23/ST/HB/12-13 dated 21/12/2012 01/04/2010 to 31/03/2011 63,25,279/- ST/86693/2013 22/ST/HB/12-13 dated 20/12/2012 01/04/2009 to 31/03/2010 31,33,828/-   2. The short question invol .....

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..... er pertaining to M/s. Gray World Wide India Pvt. Ltd. vide final order No. A/1337-1338/14/CSTB/CI dated 30/07/2014, and this Tribunal after examining the matter at length, came to the conclusion that service tax is not leviable on these amounts inasmuch as these are either incentives or accounting adjustments and not consideration for any services rendered. 4. The Additional Commissioner (AR) app .....

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