<h1>CESTAT rules discounts from media outlets not subject to service tax for advertising agencies; appeal granted, no penalties.</h1> In a case involving an advertising agency, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that discounts received from media outlets are not subject to service tax. The agency, which provided advertising services, was accused by the tax authorities of not including the entire commission amount in their taxable value. The tribunal found that the agency only received a discount, not a commission, and thus was not liable for additional service tax or penalties. The adjudicating authority's decision was overturned, and the appeal was allowed, granting the agency relief from the imposed tax and penalties.