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    <title>2005 (10) TMI 6 - CESTAT - New Delhi</title>
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    <description>The Tribunal upheld the order confirming the Service Tax demand on the commission earned by the advertising agency. The penalty was reduced, considering the circumstances of the case. Service Tax is payable on the commission earned by the agency, as evidenced by cash memos showing the 15% commission received from customers. The lack of evidence supporting the appellant&#039;s claim of providing rebates led to the dismissal of their argument.</description>
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      <link>https://www.taxtmi.com/caselaws?id=312</link>
      <description>The Tribunal upheld the order confirming the Service Tax demand on the commission earned by the advertising agency. The penalty was reduced, considering the circumstances of the case. Service Tax is payable on the commission earned by the agency, as evidenced by cash memos showing the 15% commission received from customers. The lack of evidence supporting the appellant&#039;s claim of providing rebates led to the dismissal of their argument.</description>
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