2014 (11) TMI 673

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..... entioned as Lintas Media Group, Mumbai. Following decision of IOCL [2014 (11) TMI 659 - CESTAT MUMBAI] - appellant has prima facie made out a case for waiver of predeposit. Accordingly, the predeposit of amount of tax, interest and penalty is waived and its recovery is stayed till disposal of the appeal - Stay granted. - E/40879/2014 - MISC ORDER No.41688/2014 - Dated:- 7-10-2014 - Shri R. Periasami, J. For the Appellant : Shri S. Panchanathan, Advocate For the Respondent : Shri P.Arul, Superintendent (AR) ORDER The appellant has filed this application for waiver service tax, interest and penalty. The appellant is a manufacturer of detergent powder and detergent cakes and they have availed cenvat credit on advertisemen .....

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..... the findings of the adjudication order as well as the impugned order. He submits that broadcasting service is not an input service to the appellant whereas it is input service to the advertising agency. The service receiver is advertising agency and the service provider is the broadcasting company. He further submits that the advertising agency has merely passed on the credit on the broadcasting service whereas they have not taken any registration for distribution of services. He relies on the following decisions :- (i) CCE Calcutta Vs Emkay Investments (P) Ltd. - 2014 (714) ELT 290 (SC) (ii) CC Chennai Vs Avenue Impex 2014 (306) ELT 69 (Mad.) (iii) Automark Industries (I) Pvt. Ltd. Vs CC (Import) .....

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..... be computed on the gross amount charged by the advertising agency from the client for services in relation to advertisements. This would, no doubt, include the gross amount charged by the agency from the client for making or preparing the advertisement material, irrespective of the fact that the advertising agency directly undertakes the making or preparation of advertisement or gets it done through another person. However, the amount paid, excluding their own commission, by the advertising agency for space and time in getting the advertisement published in the print media (i.e. Newspapers, periodicals etc.) or the electronic media (Doordarshan, private TV Channels, AIR etc.) will not be includible in the value of taxable service for the pu .....

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