TMI Blog2012 (7) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... for service tax under the category of advertising agency services. If that be so, the said discounts/incentives itself cannot be considered for the purpose of taxability under the head business auxiliary services as the amounts which are received are in respect of the services provided under the category of advertising agency services and the amount are discounts and incentives and not as charges ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition filed by the appellant is to be allowed and we allow the same after waiving the condition of pre-deposit of amounts involved and take up the appeal itself for disposal. 5. After hearing both the sides for some time, we find that the issue involved in this appeal is regarding service tax liability on the discount/ incentives received by the appellant as advertising agency from the medi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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