2014 (1) TMI 666

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lished in the print media or electronic media will not be included in the value of the taxable services for the purpose of levy of service tax. Admittedly, such circulars are binding on the departmental authorities. We further note that the Hon’ble Madras High Court in the case of Adwise Advertising Pvt. Ltd. vs. Union of India [2001 (3) TMI 1 - HIGH COURT (MADRAS)] observed that the amount spent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... edia or electronic media for display of advertisement. The printing media or electronic media grant slots / space to the appellant for the purpose of displaying the advertisement. Such charges are recovered by the appellant from their customers and paid to the media. 2. The dispute in the present appeal relates to the inclusion or otherwise of such charges in the assessable value of the services .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hat prima facie, the issue stands covered in favour of the assessee, thus entitling them to unconditional stay. We order accordingly. 3. At this stage, learned DR insists on reference to Tribunals order No. 56155/2013 dated 5/02/2013 in the case of Sercon India Pvt. Ltd. However, we note that the issue involved in the present case was not the subject matter of the above referred order of the Tri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X