Discount received by assessee on inter-state sale can't be deemed as 'commission; not liable to serv

CST & ST : Where assessee of Gujarat purchases goods from 'W' of Karnataka and sells them to 'A' of Jharkhand by transferring documents of title of goods in course of movement of goods directly from Karnataka to Jharkhand, said transaction is one of sale and, therefore, discount allowed by 'W' to assessee cannot be regarded as commission and cannot be charged to service tax