https://www.taxtmi.com/caselaws?id=207615 CESTAT set aside the impugned orders confirming service tax and penalties under Sections 76 and 77 on discounts/incentives received by the appellant, an advertising agency. Relying on a coordinate Bench decision in an identical matter, it held that such discounts/incentives received from print media are not consideration for taxable services but merely trade discounts, and hence not liable under "advertising agency" services. Consequently, the same amounts cannot be reclassified and taxed under "business auxiliary services" as they do not constitute charges for any distinct service. Stay applications for waiver of pre-deposit were allowed and the appeals were allowed in full. en-us Tue, 06 Sep 2011 00:00:00 +0530 Tue, 02 Dec 2025 19:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207615 CESTAT set aside the impugned orders confirming service tax and penalties under Sections 76 and 77 on discounts/incentives received by the appellant, an advertising agency. Relying on a coordinate Bench decision in an identical matter, it held that such discounts/incentives received from print media are not consideration for taxable services but merely trade discounts, and hence not liable under "advertising agency" services. Consequently, the same amounts cannot be reclassified and taxed under "business auxiliary services" as they do not constitute charges for any distinct service. Stay applications for waiver of pre-deposit were allowed and the appeals were allowed in full. Case-Laws Service Tax Tue, 06 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207615