TaxTMI 
TaxTMI 
2008 (1) TMI 137
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....tising services to various clients in the form of creative agency wherein they create advertisement by themselves or their third party media agency wherein they do media printing and /or buying for advertisement to be published in print/ electronic media. They were receiving 15% agency commission from authorized broadcasting and print media during the period April 2000 to March 2001. The appellants had passed on the above mentioned commission to their clients. The case of the department is that the appellants should have included the whole amount of commission received by them in the gross taxable value. Proceedings were initiated against the appellants for recovery of the differential service tax. The adjudicating authority confirmed....
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....ing service tax on the discount of 15% received by the appellant from print media. Identical issue was the subject matter of the Tribunal in the case of Euro RSCG Advertising Ltd. Vs. CCST, Bangalore reported in 2007 (7) S.T.R. 277 (Tribunal)= (2007) 9 STJ 56 (CESTAT Bangalore) wherein the issue was decided in favour of the appellants. The following findings given in the said decision are relevant and reproduced below:- In the present case, a person or an organization who want to advertise their product approaches an advertising agency. Therefore such a person /organization who wants to avail the services of advertising agency becomes the client of the advertising agency. The advertisement can be done in various ways either through P....