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TMI Blog2011 (8) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... viding services to media under the category of ‘Business Auxiliary Service” - directed to deposit of Rs. 85,00,000 - ST/300 , 352/2009-Mum - S/351-352/2011-WZB/C-I(CSTB) - Dated:- 19-8-2011 - S/Shri Ashok Jindal, Sahab Singh, JJ. REPRESENTED BY : Shri A.R. Krishnan, C.A., for the Appellant. Shri A.K. Prasad, JCDR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir volume of work. A demand was also proposed for the service tax on co-ordination cost paid to overseas entities during the period 1-10-2001 to 31-12-2006. The show-cause notices were adjudicated demands were confirmed in both the show-cause notices for write-backs, discount received from media, the demand of Rs. 75,68,236/-. A demand was also confirmed on account of non-payment of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntities. He further submitted that as media is not their client, therefore the discount or write-backs received from media are not to be includible in their taxable services. He also relied on the decision of Euro RSCG Advertising Ltd. v. Commissioner of C.S.T., Bangalore reported in 2007 (7) S.T.R. 277 (Tri.-Bang.). Therefore, he submitted that the applicants are not liable to pay any service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the services of media bookings and issue release instruction on your behalf. Supervise the production of media such as programmes for sponsored telecasts. Negotiate rates, positions, payment terms and other such matters involving the placement of advertisements with the media. Implement media strategy against objectives. Therefore, as per the agreement prima facie the applicants are providing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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