Case Law Details
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 certain disciplinary control by the Newspaper Society over the appellants as far as it relates to advertising services are concerned which would, prima-facie, disclose the trade discount to be in the nature of commission to the agents.
Prima facie, therefore, we do not find any infirmity in the concurrent findings in that regard arrived at by the authorities below. Hence, we do not find any case for stay of the impugned order. However, taking into consideration of the facts and circumstances of the case, we direct the appellants to deposit a sum of Rs. 5 lakhs (Rupees five lakhs only) within a period of eight weeks while waiving the balance amount demanded under the impugned order. Compliance to be reported on 29/11/2010.
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, BANGALORE
Application No. ST/St/463/2009
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