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    <title>2006 (12) TMI 61 -  CESTAT, BANGALORE</title>
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    <description>The Tribunal held that there is no service tax liability on the 15% discount received from the broadcasting agency, as it was not considered commission but a discount. The demand for service tax on cash discounts and target incentives collected from the media was also rejected, as these amounts were not related to services rendered to clients. The appeals were allowed with consequential relief, and no penalties or interest were imposed.</description>
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    <pubDate>Wed, 27 Dec 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=1721</link>
      <description>The Tribunal held that there is no service tax liability on the 15% discount received from the broadcasting agency, as it was not considered commission but a discount. The demand for service tax on cash discounts and target incentives collected from the media was also rejected, as these amounts were not related to services rendered to clients. The appeals were allowed with consequential relief, and no penalties or interest were imposed.</description>
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