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2014 (1) TMI 666 - AT - Service TaxValuation of service - Inclusion or otherwise of charges for display of advertisement in the assessable value of the services provided by the appellant - Held that:- amount paid by the advertisement agency for space and time and in getting the advertisement published in the print media or electronic media will not be included in the value of the taxable services for the purpose of levy of service tax. Admittedly, such circulars are binding on the departmental authorities. We further note that the Hon’ble Madras High Court in the case of Adwise Advertising Pvt. Ltd. vs. Union of India [2001 (3) TMI 1 - HIGH COURT (MADRAS)] observed that the amount spent for flashing an advertisement in a particular print media or electronic media, cannot be said to have been paid towards the services rendered by the advertising agency. As such, we find that prima facie, the issue stands covered in favour of the assessee, thus entitling them to unconditional stay - Decided in favour of assessee.
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