https://www.taxtmi.com/caselaws?id=221338 At the stay stage, amounts retained by an advertising agency as write-backs were treated prima facie as part of the taxable consideration, and the Board circular supporting tax on the gross amount less payments to media weighed against full waiver; pre-deposit of 25% of the confirmed demand was directed for that component. For the separate demand relating to volume discounts received from media, factual parity with an earlier Tribunal order and the assessee's inability to choose the advertiser supported complete waiver of pre-deposit. The stay application was thus allowed in part, with partial relief confined to the write-backs demand and full waiver granted for the volume-discount demand. en-us Tue, 03 Jul 2012 00:00:00 +0530 Wed, 06 Mar 2013 07:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221338 At the stay stage, amounts retained by an advertising agency as write-backs were treated prima facie as part of the taxable consideration, and the Board circular supporting tax on the gross amount less payments to media weighed against full waiver; pre-deposit of 25% of the confirmed demand was directed for that component. For the separate demand relating to volume discounts received from media, factual parity with an earlier Tribunal order and the assessee's inability to choose the advertiser supported complete waiver of pre-deposit. The stay application was thus allowed in part, with partial relief confined to the write-backs demand and full waiver granted for the volume-discount demand. Case-Laws Service Tax Tue, 03 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221338