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    <description>Whether media incentives to advertising agencies attract service tax: tribunals held such incentives non-taxable due to absence of a client-service provider relationship between media and agency, while the department asserts agencies provide promotion and marketing services to media classifiable as Business Auxiliary Service; facts include turnover-triggered credit notes and advertisers&#039; independent choice of media, and commentary that the department&#039;s reclassification differs from payment for services.</description>
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