Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 105 - AT - Service TaxAdvertisement agency services - The dispute is regarding the payments received by applicant for media cost. For example out of Rs. 100/- billed to the client, Rs. 85/- is as media cost and Rs. 15/- as commission (which is taxable). Out of Rs. 85/- only Rs. 80/- is actually paid to the media. - held that:- applicant is liable to pay service tax on the amount which they have retained with themselves i.e. the amount received from the client less amount paid to the media. Same view has been expressed by the Board’s Circular which relied upon by the learned A.R. - stay granted subject to deposit of 25%.
|