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2018 (9) TMI 1070 - AT - Service TaxBusiness Auxiliary Service or not - Advertising Services - taxability of amount of Discount received - promoting business of the media and for which he is receiving commission - Held that:- In many cases, the assessee passed on a portion of the discount received to respective clients and the service tax was remitted by the assessee on the amount retained. In this scenario, therefore, there is no service-provider – service-receiver relationship between the assessee and the media and therefore, the finding of the lower appellate authority that the media is not the customer of the assessee nor could the assessee be considered as a commission agent of the media is agreed upon - the assessee is not liable to pay service tax on the discount received under BAS - appeal dismissed - decided against Revenue.
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