2017 (8) TMI 1280

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..... ded then the same is chargeable to service tax - appeal dismissed - decided against appellant. - ST/875-879/2011 - Final Order Nos. ST/A/56117-56121/2016-CU(DB) - Dated:- 26-12-2016 - Dr. Satish Chandra, President and Shri B. Ravichandran, Member (T) Shri Karan Sachdev, Advocate, for the Appellant. Shri Sanjay Jain, AR, for the Respondent. ORDER [Order per : Justice Satish C .....

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..... ncentives to the appellant and the same was given on the basis of number of containers and it was pre-decided. From the record, it appears that the incentive was already known to the appellant. The payment is not ad hoc, it was pre-fixed on the basis of the quantum of containers handled by the appellant. So, whatever nomenclature under which amount has been received by the appellant, is for the pr .....

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