2011 (5) TMI 527

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..... ally paid to the appellant and the same is only a pricing mechanism and what they actually receive from the clients, which ranges from 2.5% to 15%, is the service charges received by them. It is not disputed that the appellants have paid service tax on the actual amount of agency commission received by them. Therefore, commission is not includible in gross taxable value because amount received by .....

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..... aid discounted price to the media. They recovered this amount along with their commission which ranges from 2.5% to 15% and on whatever amount they earned as commission from their client, they are paying service tax. The Department held that the 15% discount given by the media as earning by the appellant and demanded service tax on the same. 2. Ld. Advocate relies on the final decision of the Tri .....

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