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2017 (3) TMI 657 - AT - Service TaxAdvertising agency service - canvassing work - 10% charges collected from various Govt. departments along with the advertisement expenses - Business Auxiliary Service or not? - Held that: - The whole consideration received by the appellant assessee has to be either taxed under advertising agency or as a canvassing work (BAS) since full money has been collected from the Govt. Departments on a single bill. The dual approach by the Revenue is not legally sustainable. Having accepted the appellant assessee as advertising agency, a portion of the consideration in the same bill cannot be taxed under BAS - appeal allowed - decided in favor of appellant.
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