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2011 (12) TMI 398 - AT - Service TaxWhether discounts/incentives given to the appellant as an advertising agency receive from the print media would be liable for the service tax under the business auxiliary services – Held that:- The discounts/incentives received by the assessee from the print media will not be liable for service tax under the category of advertising agency services - if 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 for services – decided in P. Gautam & Co. Vs CST [2011 (9) TMI 392 - CESTAT, AHMEDABAD] – in favour of assessee.
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