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2023 (5) TMI 243 - AT - Service TaxLevy of Service tax - incentives received based on the turnover generated (by the Advertising Agency from a third party) - consideration received by the Appellant from the Media in respect of the same services, or not - HELD THAT:- The very issue as to whether the incentives received by the Advertising Agency from a third party i.e., Media as incentive is liable for Service Tax payment or not has been gone into in a considerable detail by the Tribunal in the case of GREY WORLDWIDE (I) PVT LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI [2014 (9) TMI 180 - CESTAT MUMBAI] where it was held that the confirmation of service tax demand on these amounts, i.e. volume discounts, rate difference and amounts written back cannot be sustained in law. Appeal allowed.
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