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    <title>No Service tax is leviable on the amount of discounts/ incentives as these are not consideration for any service rendered</title>
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    <description>Amounts characterized as discounts, media incentives, or later accounting write backs are not consideration for advertising services and therefore are excluded from the service tax valuation base, because they are incentives or accounting adjustments rather than payments from the service recipient for the provision of the service.</description>
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      <description>Amounts characterized as discounts, media incentives, or later accounting write backs are not consideration for advertising services and therefore are excluded from the service tax valuation base, because they are incentives or accounting adjustments rather than payments from the service recipient for the provision of the service.</description>
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