Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax on Discounts and Activation Charges | No Penalty Without Deliberate Evasion : Customs, Excise and Service Tax Appellate Tribunal
CESTAT Hyderabad holds that service tax cannot be levied on trade discounts and penalty is unsustainable where non-payment stems from legal ambiguity, not deliberate evasion.