2008 (3) TMI 59 - CESTAT KOLKATA

Assessee didn't collect service tax separately for "advertising agency services" provided to Govt Agencies - cum-tax value - Revenue has argued that assessee have to pay tax on the gross amount of commission received by them even in cases where the service tax was not collected - as per sec. 67 held that when no tax is collected separately, the gross amount has to be adopted to quantify the tax liability treating it as value of taxable service plus service tax payable - revenue appeal dismissed