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of <h1>Broadcasting agencies' commissions to ad agencies excluded from service tax; only net broadcaster amount taxable. Invoice must show deduction.</h1> The circular clarifies that in broadcasting services, the commission paid by a broadcasting agency to an advertising agency should not be included in the assessable value for service tax purposes. The service tax is applicable only on the net amount received by the broadcaster after deducting the commission or discount. This deduction must be clearly indicated in the invoice. However, the commission received by the advertising agency is subject to service tax under the category of advertising services. This clarification aligns with a previous circular regarding the inclusion of commissions in the taxable value of advertising services.
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