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2016 (12) TMI 603 - AT - Service TaxDemand of ₹ 9,84,842/- - services rendered to an advertising agency - for the period 1997-98 to 2000-01 - Held that: - we find considerable merit in the submissions of the learned counsel. The Department has clarified the matter to the Advertising Associations in Bangalore and Chennai. In the event, the demand of ₹ 9,84,842/- involving service tax on the amounts billed by the appellants, not to the final clients, but only to the advertising agency is required to be set aside, which we hereby do. Demand of ₹ 2,63,977/- - for the period 1997-98 to 2000-01 - incorrect calculation of the tax liability worked out from gross receipts as per Income Tax return and P & L account of amounts received by the appellant from ultimate clients who have been directly billed by the appellant - Held that: - it is felt proper to remand the matter back to the original authority, only for the limited purpose of examining the assessee's/appellant's contention that the amount constitutes gross receipts including service tax paid thereon by the clients and secondly that they have already discharged the tax liability accrued to them on the billed amounts. Appeal allowed by way of remand.
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