"A" sells discount coupons of a retail shop to customers for Rs 500/- per coupon.
Retailer permits "A" to sell the coupons and permits him to keep the money.
Benefit to Retailer : increased footfall in the retail outlet in guise of discount coupons.
Kindly put some light on the imposition of service tax on "A" if any. ( presuming he is promoting the business of retailer).