https://www.taxtmi.com/caselaws?id=347505 A composite billing arrangement for advertising services could not be split for separate taxation when the assessee had already discharged service tax on the advertising agency service actually rendered. The 10% markup collected from Government departments formed part of the same transaction, so taxing the same consideration again as Business Auxiliary Service was legally unsustainable. The entire value had to be classified under one service category only, and the separate demand on the markup failed. en-us Tue, 31 Jan 2017 00:00:00 +0530 Wed, 06 Sep 2017 09:37:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347505 A composite billing arrangement for advertising services could not be split for separate taxation when the assessee had already discharged service tax on the advertising agency service actually rendered. The 10% markup collected from Government departments formed part of the same transaction, so taxing the same consideration again as Business Auxiliary Service was legally unsustainable. The entire value had to be classified under one service category only, and the separate demand on the markup failed. Case-Laws Service Tax Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347505