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2011 (5) TMI 527 - AT - Service TaxAdvertising agency service - 15% discount given by the media as earning by the appellant - service tax demand - Held that:- 15% of the discount shown cannot be considered as a commission actually paid to the appellant and the same is only a pricing mechanism and what they actually receive from the clients, which ranges from 2.5% to 15%, is the service charges received by them. It is not disputed that the appellants have paid service tax on the actual amount of agency commission received by them. Therefore, commission is not includible in gross taxable value because amount received by the service provider from his client only is liable to service tax & not amounts received from others - See McCann Erickson (India) Pvt. Ltd. Vs. CST, Delhi [2008 (1) TMI 137 - CESTAT NEW DELHI] - decided in favour of assessee.
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