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TMI Blog2018 (6) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 137 - CESTAT NEW DELHI] in which it has been held that the 15% discount extended by the broadcasters cannot be included for the purpose of charging service tax under the category of advertising agency from the clients - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. ST/51777/2015-CU [DB] - FINAL ORDER NO. 52264/2018 - Dated:- 19-6-2018 - HON BLE MR. V.PADMANABHAN, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no dispute that the appellant is already paying service tax on such marked up margins, considering the same as commissions. Revenue was of the view that the appellant is required to pay service tax by including the quantum of discount extended by the broadcaster, in the value of the advertisement of slot billed to the customers. Accordingly, a Show Cause Notice dated 18.10.2013 was issued demandi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eking to add the quantum of discounts given to the appellant by the broadcaster. (b) He submitted that inclusion of the discount amount is not justified since this amount has not been recovered by the appellant from their customers. Neither is the said amount paid by them to the broadcasters. (c) In this connection, he relied on the following case laws:- Kohinoor Publicity Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ows:- 4. The main pleading of the appellant is that service tax is payable on the actual amount received by them. The appellant states that they did receive 15% of the commission from news papers and print media for providing service to advertisers, and they passed 10% to 12% from the commission received to their advertisers/ customers and retained only 3% to 5% which is their consideration a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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