2012 (6) TMI 191

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..... service tax under the category of advertising agency services. If that be so, the said discounts/incentives itself cannot be considered for the purpose of taxability under the head business auxiliary services as the amounts which are received are in respect of the services provided under the category of advertising agency services and the amount are discounts and incentives and not as charges for .....

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..... t received as commission by the appellant from the Print Media under the head business auxiliary services'. 4. Ld. Counsel would submit that the show cause notice has put them on notice for discharge of service tax liability on the ground allegation that the said services fall under "Advertising Agency Services" while both the lower authorities have held the same as falling under business auxi .....

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