Deduction given in sales invoice being discount not taxable under Business Auxiliary Service

J B Exports Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT Ahmedabad held that deduction given in sales invoice being discount, even though under nomenclature of commission, cannot be treated as commission for the purpose of levy of Service Tax under ‘business Auxiliary Service’. Facts- The appellant are engaged in export of goods to foreign buyers. While raising the invoices in the sale invoice the appellant have deducted 10%/12.5% as commission and after deduction of the said commission the amount was realized against the exports proceeds. The case of the department is that since the ded...