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TMI Blog2009 (8) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Service tax on the same amount twice – pre-deposit waived - ST/143/2009 - S/1252/2009-WZB/AHD - Dated:- 4-8-2009 - Ms. Archana Wadhwa, Member (J) and Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri S.J. Vyas, Advocate, for the Appellant. Shri B.K. Juneja, Jt. CDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - Appellants are a registered service provider of advertising agency. One of the services rendered by the appellants is arranging advertisements in various TV Channels. The appellants sell time slot in various TV Channels and recovered amount paid to such broadcasting agencies from clients. In their invoices, the Service tax paid and charged by broadcasting agencies is also shown as co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount received by the broadcaster for providing the broadcasting service. Therefore, Service tax is leviable only on the amount received by the broadcaster for the services rendered. Since the amount received by the broadcaster is not of the commission or discount paid to the advertising agency, Service tax will be payable on this amount. However, such abatement towards commission/discount shall be allowed only when the same is clearly indicated in the invoice/bill raised by the broadcasting agency on the advertising agency. It will be relevant to mention here that on the commission/discount received by the advertising agency, Service tax is separately leviable under the category of advertising services. In this regard, your attention is inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. It is noticed that in all these cases broadcasters have collected the Service tax amounts from the appellants and the appellants have included the Service tax and shown the gross amount as cost for the times lot and wherever they have got commission or they have charged separately to the clients, they have paid service tax. Even though, in view of the definition of broadcast agency, appellants are also covered by the terms, the question arises is whether the Department is entitled to collect the Service tax twice on the same service. Needless to say, if the broadcaster has collected the Service tax amount from the appellants, appellants in turn have to collect from the customers. Prima facie it appears to be a procedural irregularity. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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