2013 (12) TMI 909

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..... x and other material is to be included in the value of taxable service - Held that:- amount of wall rent was recovered by the applicant from the service recipients. Under Section 67 of the Finance Act and Rules made thereunder, where any expenditure or cost is incurred by the service provider in the course of providing service, such expenditure or cost is required to be included in the taxable val .....

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..... M/s. Usha International Ltd., M/s. Majestic Auto Ltd., M/s. Hero Honda Motor Ltd., by way of painting their advertisements on walls and for displaying advertisement on hoarding situated on various locations. Revenue s contention is that the applicant has not paid the tax amount under the category of advertising service to the department on wall rent and cost of printed Flex and other material sup .....

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..... f the Finance Act and Rules made thereunder, where any expenditure or cost is incurred by the service provider in the course of providing service, such expenditure or cost is required to be included in the taxable value. Similarly cost of flex and other material is required to be added in the value. Prima facie we are of the view that the expenditure incurred on account of wall rent as well as on .....

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