https://www.taxtmi.com/caselaws?id=467728 Sale of space in print media was treated as outside the service tax net, while only the commission retained by the advertising agency remained taxable as advertising service. The demand based on alleged suppression of the larger space-selling value was therefore unsustainable, because the tax had already been discharged on the commission component. Advance receipts did not justify separate inclusion in the taxable value on the facts considered, and the demand was not sustained. The Revenue's appeal was dismissed and the order dropping the demand was upheld. en-us Tue, 20 Aug 2024 00:00:00 +0530 Tue, 31 Mar 2026 19:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467728 Sale of space in print media was treated as outside the service tax net, while only the commission retained by the advertising agency remained taxable as advertising service. The demand based on alleged suppression of the larger space-selling value was therefore unsustainable, because the tax had already been discharged on the commission component. Advance receipts did not justify separate inclusion in the taxable value on the facts considered, and the demand was not sustained. The Revenue's appeal was dismissed and the order dropping the demand was upheld. Case-Laws Service Tax Tue, 20 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467728