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2018 (3) TMI 1241 - AT - Service TaxAdvertising Agency Service - the appellant undertakes the activity of painting of different brands of tea in the walls of houses, belonging to different persons. For undertaking such activities, the appellant collects certain amount from the clients and paid the same to the house owners - The department entertained the view that the charges received by the appellant should be considered as gross value for the purpose of computation of the service tax liability under the taxable category of advertising agency service - Held that: - the amount of rent actually collected by the appellant from its client were paid to the house owners and the appellant never gained anything out of such rent amount received from the client. Thus, the amount of rent should not form part of gross value under Section 67 of the Finance Act, 1994 for computation of the service tax liability - appeal allowed - decided in favor of appellant.
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