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TMI Blog2023 (9) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... olume discounts/incentives received from the Media owners at the end of the financial year is assailed by the Revenue-Department in this appeal. 2. Facts of the case, in a nutshell, is that Respondent M/s. Group M Media (India) Pvt. Ltd. has been engaged in placement of advertisements in media on behalf of its various clients. For placing orders in the print and broadcasting media, the Respondent prepares media plan, seeks approval of its plans, takes note of its suggestion, seeks choices of Media House for publication purpose and publishes the same. On its own, Respondent does not promote or canvass for any media houses for placing advertisement by its clients and depending on the media house chosen by the clients, the Respondent places o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom selective taxation scheme to comprehensive taxation scheme w.e.f. 01.07.2012 with introduction of negative list of services vide Notification No. 26/2012 that had excluded certain services and included all other services under the cover of Service Tax net and the Learned Commissioner had failed to distinguish both the period in his order. He further submitted that the scope and term of the services rendered by the Respondent M/s. Group M Media (I) Pvt. Ltd. house is 'intermediary' and not 'advertising agency services' in respect of the volume discount as it had received from the media house and in view of the decision of the Tribunal passed in the case of BBC World (India) Pvt. Ltd. Vs. CST in New Delhi reported in 2009-YIOL-376- CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the media house for promotion of media business activity, such receipt of commission/volume discount are voluntary and gratuitous in nature without any obligation on the part of media house to pay such incentive to the Respondent for which interference by the Tribunal in the order passed by the Commissioner is uncalled for. 5. We have perused the case record, the review order passed by the Committee of Commissioner, written notes and the case law compilation submitted by the learned Counsel for the Respondent. At the outset it is to be said that Service Tax has been discharged on the basis of invoice raised by the media house by the clients/ advertisers on the entire consideration amount and against service commission received by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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