TMI Blog2011 (5) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, which ranges from 2.5% to 15%, is the service charges received by them. It is not disputed that the appellants have paid service tax on the actual amount of agency commission received by them. Therefore, commission is not includible in gross taxable value because amount received by the service provider from his client only is liable to service tax & not amounts received from others - See McCan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vered this amount along with their commission which ranges from 2.5% to 15% and on whatever amount they earned as commission from their client, they are paying service tax. The Department held that the 15% discount given by the media as earning by the appellant and demanded service tax on the same. 2. Ld. Advocate relies on the final decision of the Tribunal in the case of McCann Erickson (India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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