Incentive received by Advertising Agency from Print media is not leviable to service tax under BAS

Varadhi Advertisers Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) CESTAT Hyderabad held that amount of incentive received by the Advertising Agency from the print media cannot levied to service tax under Business Auxiliary Service (BAS). Facts- The Appellants are registered as Advertising Agency and are providers of services to various Government agencies and others by getting their advertisements published in various media channels. Mostly they take up this work for Government of Andhra Pradesh. The Appellants were issued Show Cause Notice on the ground that they were providing th...