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2014 (9) TMI 180 - AT - Service TaxAdvertising Agency Services - demand is on account of volume discount received from these media, write back of the amount in respect of payments not claimed by the print/electronic media and the rate difference between the amount actually charged from the advertiser and the amount paid to the media. - Held that:- These payments are made only as a gratuitous payments for the advertisements placed on the media. There is no contractual obligation between the advertising agency and the media for provision of any services. In the absence of such a contractual obligation, it is difficult to accept the Revenue's contention that on the incentives received, the appellant is liable to service tax under BAS. Decision in the case of P. Gautam & Co. [2011 (9) TMI 392 - CESTAT, AHMEDABAD] and Euro RSCG Advertising Ltd. [2006 (12) TMI 61 - CESTAT, BANGALORE] followed - Decided in favor of assessee.
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