https://www.taxtmi.com/caselaws?id=242928 Commission received from another advertising agency was treated as not prima facie taxable as advertising agency service where the underlying service tax had already been discharged by the principal agency and the arrangement suggested only routed or ancillary consideration. The Board circular supporting such situations reinforced this prima facie view, and the demand was found not prima facie sustainable on taxability. The limitation objection also had prima facie force because the notice covered an earlier period. In light of these two factors, pre-deposit was waived and recovery was stayed pending appeal. en-us Mon, 17 Dec 2012 00:00:00 +0530 Thu, 23 Jan 2014 07:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242928 Commission received from another advertising agency was treated as not prima facie taxable as advertising agency service where the underlying service tax had already been discharged by the principal agency and the arrangement suggested only routed or ancillary consideration. The Board circular supporting such situations reinforced this prima facie view, and the demand was found not prima facie sustainable on taxability. The limitation objection also had prima facie force because the notice covered an earlier period. In light of these two factors, pre-deposit was waived and recovery was stayed pending appeal. Case-Laws Service Tax Mon, 17 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242928