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    <title>DISCOUNT AND INCENTIVE IN ADVERTISING BUSINESS - VALUATION ISSUE</title>
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    <description>Taxability of advertising agency services is determined by charging service tax on the gross amount billed to the client for creative, artwork and display services; agency-incurred expenses charged to clients are taxable, whereas discounts, cash discounts and target incentives received from media (not billed by or received from clients) are not taxable because they are not consideration paid by the client.</description>
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