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TMI Blog2013 (8) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... were taken for issuing the demand - If it was from financial statements of the assesse Revenue had an obligation to verify the same statement to give a finding on the contention of the assesse that the monies received from the clients were remitted to the print media was correct or not – waiver of pre-deposit allowed – Decided in favor of assesse. - ST/158/10 - Misc. Order Nos. 41536-41537/2013 - Dated:- 21-6-2013 - SHRI. P.K. DAS AND SHRI. MATHEW JOHN, JJ. For the Appellant: Ms. Mehtaab. P. Easa, Advocate For the Respondent: Shri M. Rammohan Rao, DC (AR) ORDER Per Mathew John; 1. The applicant has filed an application for change of respondents name to Commissioner of Service Tax, Chennai because they are presently r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssarily pay to the print media for carrying advertisement and such amounts paid to the print media cannot be considered as consideration for services rendered by the applicant. Further, she relies on the clarification issued by CBEC on 23.8.07 with code No.004.01 clarifying that persons/agencies canvassing advertisements on commission basis will not be considered as advertisement agencies taxable under section 65 (105) (e) but they are liable to pay service under the category of Business of Auxiliary Service under section 65 (105) (zzb). It is her contention that under Business Auxiliary Service , only commission can be taxed and not the amount paid to the print media. Therefore, she prays that her appeal may be admitted without any pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntion of assessee in reply to show cause notice that they had made payment to print media and such payment could not form consideration in their hands whatever be the type of activity (giving advice about number of lines and heading for advertisement etc. or just canvassing clients for the print media) that they have done and whatever be the heading under which it is sought to be taxed (i.e. as business auxiliary service or advertising services) 5. It is not clear as to from where the figures are taken for issuing the demand. If it is from financial statements of the applicant Revenue has an obligation to verify the same statement to give a finding on the contention of the applicant that the monies received from the clients were remitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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