amounting to Rs. 2,65,9 1,471 on advisory fees, retainership fees, merchant banking service fees, other miscellaneous fees and equivalent penalty under Section ... recovered fees for the same under different heads, that is, Advisory fees, Retainership fees, Advisory fees for Mergers and Acquisitions ( hereinafter referred
which were paid as retainership fee on the ground that the
impugned service is not mentioned in the list approved by the UAC. The
assessee ... 2018
engineering service and the consultant indicated the nature of service as
retainership service.
5. Learned Departmental Representative, on the other hand, reiterated
the arguments
canvassing advertisements for publications like Daily Thanthi, Rani Weekly and getting fixed retainership fee for their work. Revenue entertained a view that the activities ... promotional activity of services on commission basis. They getting only a fixed retainership fee from the clients and they do promote advertising activity
company.
It is also admitted fact in the present case that the retainership fees or
commission income separately charged and collected from the clients,
appellant
publications like Daily
Thanthi, Rani Weekly etc., and were getting fixed
retainership fee for their work. Therefore, the decision
arrived at by the Tribunal
Article 3.1 of
the Sponsorship Agreement, adidas India paid a fixed annual
retainership fee on pro-rata basis for each contract year.
6. A show
Bang]
Whereas, Learned AR of Department submits that the description mentioned
is retainership fee for labour law service, filing of appeal in CESTAT
Bang]
Whereas, Learned AR of Department submits that the description mentioned
is retainership fee for labour law service, filing of appeal in CESTAT
Appellant-II')
hires Doctors/Consultants as employees or on retainership basis for
providing healthcare services to patients. The Appellant-II raises the
invoice
paper
stationary cost, along with a management fee of 15%. This
monthly retainership is being paid by service receiver to the
Appellant for providing various