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TMI Blog2010 (7) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... ptualising and writing the contents for advertising material such as advertising films, radio and print ads which M/s. Ambience Publicis then produced as final advertising material - Held that: - certificate produced by the applicant states that M/s. Ambience Publicis was paying service tax on the value of service which became part of the service rendered by M/s. Ambience Publicis and provided by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalties imposed upon her. The contention of the applicant is that the period in this case is from May 2001 to June 2003 and she was working on behalf of M/s. Ambience Publicis for a remuneration as per the contract which is the form and part of the show cause notice. The contention of the applicant is that she was doing work of conceptualising and writing the contents for advertising materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. In another case, the Tribunal in the case of BBR (India) Ltd. v. CCE, Bangalore-III - 2006 (4) S.T.R. 269 (Tri.-Bang.) held that where the appellant does not provide service to the client directly, the liability to pay service tax is on prime consultant. 3. The contention of the respondent is that the applicant is not sub-contractor and she is independently working as an advertisement consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant. The department could not produce any evidence to counter the certificate produced by the applicant. The prime advertising agency has already paid the service tax. Asking the applicant to pay service tax on the advertising materials etc. would amount to the service tax twice as held in the case of Urvi Construction (supra) and in the case of BBR (India) Ltd. (supra). I find that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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