Service Tax Not Leviable on Year-End Media volume Discounts: CESTAT

Commissioner of Service Tax-VI Vs Group M Media (I) Pvt. Ltd. (CESTAT Mumbai)

Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Mumbai recently made a crucial ruling concerning the levying of service tax. The case in point is Commissioner of Service Tax-VI Vs Group M Media (I) Pvt. Ltd. The Tribunal ruled that service tax is not leviable on volume discounts and incentives received by Group M Media (I) Pvt. Ltd. from media owners at the end of the financial year. This article e

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