TMI Blog2014 (11) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... discounts/incentives received by the advertising agency from the print/broadcast media in respect of advertisements placed by the said agencies on behalf of customers - Held that:- Tribunal in the case of Grey Worldwide (I) Pvt. Ltd. case, cited [2014 (9) TMI 180 - CESTAT MUMBAI], has already held that the service tax demands on these receipts are not sustainable, in the present case also, the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The cross-objections have been filed one by Revenue and the other two by M/s. Group M Media India Pvt. Ltd. in two cases. The details of these appeals, the order against which the appeal has been filed, the period involved and the service tax demand involved are given in the table below: Appeal Nos. OIO No. and Date Period involved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST/86691/2013 21/ST/HB/12-13 dated 19/12/2012 01/04/2008 to 31/03/2009 13,22,557/- ST/86692/2013 23/ST/HB/12-13 dated 21/12/2012 01/04/2010 to 31/03/2011 63,25,279/- ST/86693/2013 22/ST/HB/12-13 dated 20/12/2012 01/04/2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that these issues have been examined at length by this Tribunal in an identical matter pertaining to M/s. Gray World Wide India Pvt. Ltd. vide final order No. A/1337-1338/14/CSTB/CI dated 30/07/2014, and this Tribunal after examining the matter at length, came to the conclusion that service tax is not leviable on these amounts inasmuch as these are either incentives or accounting adjustmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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