9911796707
TMI Blog2012 (8) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... under the category of advertising agency - contention is that the activities are undertaken in respect of services provided outside India. The applicants had only arranged space for advertisement and with effect from 1.5.2006 providing space or time as the case me for display, advertising also comes under the scope of advertising agency service. The period of demand is prior to 1.5.2006 – Held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e applicants were engaged by the Ministry of Tourism, Government of India to organize media plan of campaigning advertisement of "India as Tourist Destination" in the print, electronic media and out door hoardings outside India. 4. The Revenue is of the opinion that the activities undertaken by the applicants in respect of arranging outdoor advertising in the foreign countries are liable to servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy service. Hence the demand is not sustainable. 6. Applicants submitted that the Commissioner in the impugned order dropped the penalty imposed under Section 78 of the Finance Act, 1994 on the ground that the applicants made an attempt to recover the amount. However, the Ministry of Tourism was of the view that the activity undertaken by the applicants does not fall within the scope of advertis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Supreme Court and the appeal is admitted by the Hon'ble Supreme Court and is pending. 9. The Revenue also relies on the provisions of Section 67 of the Finance Act, 1994 in respect of valuation of taxable service to submit that the service tax leviable is on the gross amount received by the assessee. 10. We find that in the present case, the applicants had provided space for advertising ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
