2016 (8) TMI 497

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eceived in view of early payments made to the principles and are linked to the number of days by which payment is made early and has no relation with the consideration received for rendering the service in the form of commission under the category of “Business Auxiliary Services” – appeal allowed – decided in favor of appellant. - ST/797/2009(DB) - Final Order No. 70271/2016 - Dated:- 30-5-2016 - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt incentive received by them. The demand was for the period from 01.07.2003 to 31.01.2007. The show cause notice was adjudicated through Order-in-Original dated 27.11.2008 through which demand was confirmed and penalty was imposed. Appellant preferred appeal before Commissioner (Appeals) who passed Order-in-Appeal No. 193/CE/APPL/NOIDA/09 dated 29.07.2009, holding that with effect from 16.06.2005 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gets cash incentive at the rate of ₹ 35/- per Metric ton per day. The assessee made payment to Reliance Industries Ltd. from his own funds even before receipt of payment from purchaser and received cash incentive from Reliance Industries Ltd. The department contends that the cash incentive is covered by the Business Auxiliary Services and attracts Service Tax. He further contended that it .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X