https://www.taxtmi.com/caselaws?id=242448 Amounts recovered by an advertising agency for space and time booked in print or electronic media are not to be included in the assessable value of taxable advertising services where the Board's circular excludes such payments from service tax value. The circular is binding on departmental authorities, and the amount spent on flashing or publishing an advertisement cannot be treated as consideration for services rendered by the agency. On that prima facie basis, the disputed charges were not liable to be added to the taxable value, and the appellant was entitled to unconditional stay. en-us Mon, 04 Mar 2013 00:00:00 +0530 Thu, 09 Jan 2014 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242448 Amounts recovered by an advertising agency for space and time booked in print or electronic media are not to be included in the assessable value of taxable advertising services where the Board's circular excludes such payments from service tax value. The circular is binding on departmental authorities, and the amount spent on flashing or publishing an advertisement cannot be treated as consideration for services rendered by the agency. On that prima facie basis, the disputed charges were not liable to be added to the taxable value, and the appellant was entitled to unconditional stay. Case-Laws Service Tax Mon, 04 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242448