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2020 (2) TMI 43 - AT - Service TaxValuation - deductions from the gross receipt of the billing - Rate difference passed to print media - Agency billing - Commission/ discount passed to the customers. Rate difference passed to print media - HELD THAT:- The Commissioner (Appeals) found that though the Appellant had contended that the rate of communication varies and, therefore, this difference was liable to be deducted, but the Appellant had not produced any evidence which could show that during the disputed period print media had revised the rates. The Commissioner (Appeals) also found from a perusal of the reconciliation statement that the Appellant had claimed commission at the rate of 15 per cent only which meant that there was no change in the rate of commission. Agency billing - HELD THAT:- The Commissioner (Appeals) found that even if the Appellant was providing services through another advertising agency the amount received as it’s share of commission will be included in the taxable value. Commission/discount passed to the customers - HELD THAT:- The Appellate Commissioner (Appeals) found that the Appellant was providing service to the print media as an agent and so the amount received from the print media would be taxable for the purpose of discharge of service tax. Finding no merit in the contentions raised by Appellant, the Commissioner (Appeals) dismissed the Appeal and upheld the order passed by the Adjudicating Authority - Appellant has not produced any evidence which can show that the print media had during the disputed period revised the rates, as a result of which there was a change in the rate of commission nor is there any serious challenge to the other findings. Thus, the finding recorded by the Commissioner (Appeals) cannot be said to be suffering from any illegality - Appeal dismissed.
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