2005 (10) TMI 6

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....ssioner (Appeals). In this case, the appellant is an advertising agency. The appellants are collecting amounts from their customers for making advertising in the newspapers. The appellants are retaining 15% of the gross amount charged from their customer and 85% of that amount was further paid to the newspapers in which the advertisement is made. The Revenue is charging Service Tax at the amount w....

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....from their customers and these documents shows that they are receiving the commission @ 15%. There is no mention of rebate, incentive etc. The appellants are not disputing that they are receiving/deducting 15% as commission for providing their service as advertising agency. The only contention of the appellant is that they are giving some incentive or rebate to their customers there is no evidence....