2008 (3) TMI 59

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....keyan, Member (T)].-1. The captioned appeals have been filed by the Revenue against similar orders passed by the Commissioner (Appeals). The respondents, M/s. Advantage Media Consultant & M/s. Siddharth Advertising had rendered services as an advertising agency and collected commission from their clients. The respondents had collected service tax on the commission amount where the service was rend....

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.... as inclusive of service tax payable. The Revenue is in appeal against this part of the impugned order. The Revenue has argued that the respondents have to pay service tax on the gross amount of commission received by them even in cases where the service tax was not collected. In respect of Government Agencies who did not pay service tax on gross amount collected, the Revenue argues that the servi....