2005 (10) TMI 6

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....order-in-appeal passed by the Commissioner (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 c....

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....h the appellants were receiving amount 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 ....