2006 (5) TMI 502

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....) For the Petitioner : V. Raghuraman For the Respondent : Ganesh Havanur ORDER Dr. S. L. Peeran (Judicial Member) The appellant is already covered under the service tax under the category of "Advertising Agency" services. Appellants get some cash discount and target incentive from the media on achieving the targets in consideration for the services rendered under the category of 'Ad....

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....assessee's favour. 3. The learned SDR submits that this cash discounts are to be treated as benefit arising from the advertising services and they are required to be added in the service tax. 4. On a prima facie consideration, we notice that the service tax is levied on the advertising charges paid by the clients of the appellants, while this cash discount is not paid by the clients but they....