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2008 (12) TMI 65 - AT - Service TaxAdvertising agency services - M/s. H.K. Associates received commission on sale - No evidence have been relied upon to hold that M/s. H.K. have designed the advertisements - amounts paid to M/s. H.K. Associates by KBPL have been accounted as advertisement and sales promotion expenses. A portion of the sum so received was spent on advertisement by H.K. Associates. These facts alone can not lead to an inference that M/s. H.K. Associates have rendered the services as advertising agency
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