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Discount extended by broadcasters cannot be included for charging service tax
Case Law Details
- Case Name
- Bubna Advertisings Vs CST (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Bubna Advertisings Vs CST (CESTAT Delhi)
Identical issue had already been considered by the Tribunal in the case of Mccann Erickson India Pvt. Ltd. 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.
FULL TEXT OF THE CESTAT JUDGMENT
The present Appeal challenges the Order-in-Original No. 05/2015 dated 30.01.2005. The appellant is engaged in rendering advertising agency service. They also indulge in the activity of sale of advertisement space, which is...
