TMI Blog2011 (12) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... from the print media will not be liable for service tax under the category of advertising agency services - if the said discounts/incentives itself cannot be considered for the purpose of taxability under the head business auxiliary services as the amounts which are received are in respect of the services provided under the category of advertising agency services and the amount are discounts and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principals on which they are discharging Service Tax liability under the category of Business Auxiliary Services . At the same time, the appellants are also collecting the amount due to the Principal and remit the amount back to the principal after retaining an amount as early payment incentive. Revenue authorities are of the view that such early payment incentive retained by the assessee is tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tives 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 fundamental issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia, 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 repro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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