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TMI Blog2009 (9) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... on is directed against the waiver of pre-deposit of the following amounts :- (a) Duty - Rs. 6,95,864/- and Rs. 5,99,605/- (b) Interest. (c) Penalty - Rs. 100/- per day u/s 76. (d) Penalty - Rs. 1,000/- u/s 77. (e) Penalty - Rs. 12,95,469/- u/s 78. 2. The confirmation of the demand of the Service Tax as indicated herein above has arisen on the ground that the applicant has not discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. He would submit that the issue is directly covered by the decision of this Bench in the case of McCann Erickson (I) Pvt. Ltd. [2008 (10) S.T.R. 365 (T-Del.)]. 4. Ld. SDR on the other hand submits that the issue is now squarely covered in favour of the Revenue by the decision of the Hon ble High Court of Madras in the case of Adwise Advertising Pvt. Ltd. v. UOI [2006 (2) S.T.R. 375 (Mad.) = 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has clearly held that 15% of the value relates to discounts towards agency commission................ the assessee is raising bills to the clients for the amount paid by them to the media (i.e. 85% of the advertising charges + Service Tax on 85%) plus their own commission of 15% + Service Tax on 15% . It is also seen that in the case before us, it is not in dispute that the appellant has dischar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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