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2017 (9) TMI 785 - AT - Service TaxAdvertisement services - commission - taxability - case of appellant is that they did receive 15% of the commission from news papers and print media for providing service to advertisers, and they passed 10% to 12% from the commission received to their advertisers/customers and retained only 3% to 5% which is their consideration, and on the said consideration only service tax is leviable - Held that: - the Tribunal in the case of CST, Ahmedabad Vs. Poornima Advertising & Promotion Pvt. Ltd. [2009 (11) TMI 456 - CESTAT, AHMEDABAD] has held that Service tax liability arises only on the actual amount collected by the appellants and not 'on the full discount received by them from the advertising agency, from news paper or the media'. Appellant are given one more opportunity to provide evidence substantiating the fact that they retained only 3% to 5% of commission received from the newspaper agency or printing media. Once it is substantiated by documentary evidence, the service tax will be charged only on the retained amount of 3% to 5%, which is actual consideration for advertisement services provided by the appellant - appeal allowed by way of remand.
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