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Commission on Sales cannot be treated as Advertising Agency Service Income
Case Law Details
- Case Name
- Drishty Communication Private Limited Vs C.C.E (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Drishty Communication Private Limited Vs C.C.E. & S.T. (CESTAT Ahmedabad)
The appellants were engaged in providing services as advertising service to get customize and were registered “The Indian Newspaper Society” (INS). They were remitting 85% of the total amount received from their customers on getting space/time from media agencies or news papers or various publications. They were retaining the 15% of the remaining amount as their commission. The appellants were paying Service Tax on the said commission amount. A Show Cause Notice were issued to the appellant seeking to classify th...
