https://www.taxtmi.com/caselaws?id=34 Commission earned by an advertising agency is includible in the value of taxable service when it forms part of the gross amount charged for services in relation to advertisements. The statutory value under Section 67(d) of the Finance Act, 1994 covers the gross amount charged by the agency for making, preparing, displaying, exhibiting, or selecting media for advertisements. A departmental circular that merely clarifies this statutory position is valid and does not override or enlarge the Act. On that basis, the circular was treated as within power and the commission was rightly included in taxable value. en-us Thu, 01 Mar 2001 00:00:00 +0530 Thu, 19 May 2016 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34 Commission earned by an advertising agency is includible in the value of taxable service when it forms part of the gross amount charged for services in relation to advertisements. The statutory value under Section 67(d) of the Finance Act, 1994 covers the gross amount charged by the agency for making, preparing, displaying, exhibiting, or selecting media for advertisements. A departmental circular that merely clarifies this statutory position is valid and does not override or enlarge the Act. On that basis, the circular was treated as within power and the commission was rightly included in taxable value. Case-Laws Service Tax Thu, 01 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34