2011 (9) TMI 821

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..... have retained 20% of the amount with them as their commission – Demand of service tax as 'Business Auxiliary Services' on 20% of the commission so retained by the applicant, along with interest and imposed penalties – Held that:- question of treating 20% of the amount retained by them as representing payment for another service rendered by them to the celebrities may not arise. Further, we also fi .....

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..... the entire amount from the company whose products/ brands were endorsed by the celebrities and paid service tax on the entire amount under Event Management' category. Out of the amount received from the company whose products/ brands were endorsed they have retained 20% of the amount with them as their commission. The Commissioner, by the impugned order demanded separately service tax as 'Busines .....

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..... nd reasoning contained in the impugned order. 5. We have carefully considered the submissions made by both sides. We note that the applicant has received the amounts from the companies for whom the brands / products were endorsed and paid the service tax on the entire amounts. Prima-facie, the question of treating 20% of the amount retained by them as representing payment for another service ren .....

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