Service Tax — Valuation — Commission paid by broadcasting agency to the advertising agency not includible in assessable value

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..... 18-10-2001 Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi I am directed to say that doubts have been raised as to whether the "value of taxable service" in respect of broadcasting services will include the commission paid by the broadcasting agency to the advertising agency or not. The facts of the case are as follows. .....

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..... ster for the services rendered. Since the amount received by the broadcaster is net of the commission or discount paid to the advertising agency, service tax will be payable on this amount. However, such abatement towards commission/discount shall be allowed only when the same is clearly indicated in the invoice/bill raised by the broadcasting agency on the advertising agency. It will be relevant .....

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