2013 (11) TMI 350

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....cant is engaged in the rendering Advertising Agency Service. They make advertisements and also canvass advertisements for Television channels and get commissions on the advertisements canvassed by them. They were paying service tax under the category of Advertisement Agency Service for the consideration received towards production of advertisements and under the Heading Business Auxiliary Service ....

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....nvoices issued by TV channels to the applicant. Revenues case is that firstly those services were not in the nature of the input service and secondly that the value of the disputed input service was not included in the value of the output service and the tax was not paid by the applicant on value inclusive of the value of such input services. 3. The Ld. Counsel for the appellants submits tha....