Case Law Details
Case Name : M/s Varadhi Advertisers Pvt Ltd Vs Cce, Bangalore (CESTAT Bangalore)
Related Assessment Year :
Courts :
All CESTAT CESTAT Bangalore
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The issue involved in the matter is whether the trade discount amounts received by the appellant to be treated as commission and taxable under the Business Auxiliary Service or not. The liability in that regard is essentially to be decided on the basis of the provisions of law comprised under the service tax statute. Besides the provisions of the said rules which are brought to our notice rather than disclosing principal to principal relationship between the publisher of the newspaper and the appellants, overall reading of the said rules disclose
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