9911796707
TMI Blog2013 (3) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... - ST/644/2011-Mum - S/822/2012-WZB/C-I(CSTB) - Dated:- 3-7-2012 - Shri Ashok Jindal and P.R. Chandrasekharan, JJ. Shri A.R. Krishnan, CA, for the Appellant. Shri V.K. Singh, Addl. Commissioner (AR), for the Respondent. [Order per : Ashok Jindal, Member (J)]. - A Service Tax demand of Rs. 2,21,43,181/- has been confirmed against the applicants on account of write-backs and volume discount received by them under the categories of advertisement agency services . 2. The facts of the case are that the applicant undertook advertising work for their clients on two components (i) creation of advertising material and (ii) placement of advertising material in the media for display. For providing this service to their client i.e. a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y receive a commission. On that commission they are discharging service tax liability. He further submits that the amount which they have to pay to media for advertisement is by error/dispute, therefore, the amount was paid less. Therefore, the said amount shall not form a part of taxable service. He further submitted that the amount retained by them as write backs cannot be treated as a part of service tax as the same is of the cost of the media and the same shall not be includable in their taxable amount. In support of their contention he relies on the judgment of the Hon ble High Court of Bombay in the case of Commissioner of Income Tax v. Heros Publicity Services - 2001 (248) ITR 256 (Bom.). He further submitted that most of the deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount which they have retained with themselves i.e. the amount received from the client less amount paid to the media. Same view has been expressed by the Board s Circular which relied upon by the learned A.R. In view of the observation prima facie we are of the view that the applicant has failed to made out a case for 100% waiver of pre-deposit of the demand confirmed against them on account of Write backs . Accordingly, we direct the applicant to make a pre-deposit of 25% of Rs. 1,36,84,668/- within eight weeks from today. 7. Further we find that the learned C.A. has been able to show us that in the present case also the advertising agency is not at the liberty to decide the advertiser. Therefore, the facts are somehow same to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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