Service tax on media discounts and incentives to an advertising agency followed earlier favourable rulings for the assessee.

Service tax on discounts and incentives received by an advertising agency from media was held to be covered by earlier orders in the assessee's own case for prior periods. The Tribunal found the present dispute identical to those earlier matters and saw no reason to depart from the view already taken in favour of the assessee. The issue was accordingly decided against the Revenue.

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Issues: Whether service tax was payable on the discount and incentives received by an advertising agency from the media.

Analysis: The issue was treated as covered by earlier orders in the assessee's own case for prior periods. The Tribunal found the present dispute to be identical to the earlier matters and saw no reason to depart from the view already taken in favour of the assessee.

Conclusion: The issue was decided in favour of the assessee and against the Revenue.

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