Commission on Sales cannot be treated as Advertising Agency Service Income

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

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