9911796707
TMI Blog2008 (1) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant is aggrieved with Order-in-Appeal No.73/2007 CE dated 30.4.2007 by which the Commissioner (A) has confirmed the Order-in-Original No.22/IVNIII/2006-07 dated 23.6.2006 passed by the Assistant Commissioner, Service Tax Division-III. 2. The appellant was rendering services under the category of "Advertising Agency" and were registered and discharging Service Tax. Revenue proceeded to recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,44,100/- will not be liable to be taxed on this account. With regard to non-receipt of Service Tax from their parties and it was shown as due in the returns, it cannot be subjected to Service Tax. Therefore, an amount of Rs.3,15,214/- is not liable to be confirmed. In this regard, ruling rendered in Prachar Communications Ltd. v. CCE, Mumbai - 2006 (2) STR 492 is relied. 3. The learned Counsel s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not amounts received from others. 3.3 The learned Counsel submits that demands based on balance sheet is also not sustainable as held in Paro Food Products Vs. CCE - 2005 (184) ELT 50 (Tri.-Bang.). 3.4 He submits that there has to be a client nexus between the client and the service provider as held in the case of BBR (India) Limited Vs. CCE - 2006 (4) STR 269 (Tri.-Bang.). 3.5 The learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same. 5. We have carefully considered the submissions and gone through the records. It is seen from the impugned order that the assessee had relied on the instructions given in Circular dated 31.10.1996 on the ground that they are not liable to pay Service Tax on the amounts received from the main advertising agency. This clear instruction clarifies that once the main advertising agency has paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Revenue has proceeded to demand Service Tax on this amount shown in the Balance Sheet. The appellants have relied on large number of judgments which has settled the issue that amounts shown in the Income Tax returns or Balance Sheet are not liable for Service Tax. In view of these judgments, the appellant succeed on this ground also. The impugned order is set aside and the appeal is allowed. &n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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