<h1>Advertising Agency Not Liable for Service Tax on Discounted Media Commissions, Court Rules.</h1> An advertising agency providing services to clients was involved in a dispute over service tax obligations. The agency received a 15% discount from broadcasters for media placements, which it passed on to clients. The tax department argued that the agency should include the entire commission in its taxable income. However, it was determined that the discount from media outlets did not constitute taxable income for the agency, as it was not an actual receipt but a reduction in payment to the media. Thus, the agency was not liable to pay service tax on the discount received.