TMI Blog2011 (9) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - CESTAT, BANGALORE], held that the discounts/incentives received by the assessee from the print media will not be liable for service tax under the category of advertising agency services - Decided in favour of assessee. - ST/533/10 - Final order Nos. A/1595-1596/WZB/AHD/2011 - Dated:- 6-9-2011 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. For Appellant: Shri Mitul Shelat, Adv Shri S. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Learned counsel would draw our attention to the fact that the issue is decided in the following cases: (1) Kerala Publicity Bureau [2007 (10) STT 457 (CESTAT-Bang.)] (2) Euro RSCG Advertising Ltd. [2008 (16) STT 232 (CESTAT-Bang.)] (3) Marketing Consultants Agencies Ltd. [2007 (6) STT 318 (CESTAT-Bang.)] All passed by the same Bench, in an identical issue wherein the Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discounts/incentives that the appellants (an advertising agency) receive from the print media for the advertisements that the former get published on behalf of clients. The argument advanced by the appellants is that no service tax can be leviable thereon as this is not a service provided to their clients. From the emphasis placed on this argument it appears that the appellants have overlooked a f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... print media, for which they get the incentive/discount, is the service they provide to their client i.e. the print media. This service has been held to be a taxable service under the category of Business Auxiliary Service in the impugned order. It is therefore apparent that for different services rendered, any assessee could have different seats of clients. 8. It can be seen from the above re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re discounts and incentives and not as charges for services. 9. In view of the foregoing, respectfully following the view taken by the coordinate Benches in an identical issue, we are of the considered view that the impugned orders are liable to be set aside and we do so. The impugned orders are set aside and appeals are allowed. Stay petitions are also disposed of. (Dictated Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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