2018 (3) TMI 1241

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..... ng to different persons. For undertaking such activities, the appellant collects certain amount from the clients and paid the same to the house owners - The department entertained the view that the charges received by the appellant should be considered as gross value for the purpose of computation of the service tax liability under the taxable category of advertising agency service - Held that: - .....

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..... ng advertising agency services to various customers. Besides providing such taxable service, the appellant also undertakes the activity of painting of different brands of tea in the walls of houses, belonging to different persons. For undertaking such activities, the appellant collects certain amount from the clients and paid the same to the house owners. The department entertained the view that t .....

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..... 4. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the case records. 6. We find that the amount of rent actually collected by the appellant from its client were paid to the house owners and the appellant never gained anything out of such rent amount received from the client. Thus, the amount of rent s .....

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