Discount extended by broadcasters cannot be included for charging service tax

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-Origin

Please become a Premium member. If you are already a Premium member, login here to access the full content.