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TMI Blog2017 (3) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... vor of appellant. - ST/59308-59309/2013-[DB] - ST/A/50643-50644/2017-Cu{DB] - Dated:- 31-1-2017 - Mr. S.K. Mohanty, Member (Judicial) Mr. B. Ravichandran, Member (Technical) Appearance: Mr. Ranjan Khanna Sanjay Jain (DR) for the Appellant Mr. Manish (Advocate) for the Respondent Per B. Ravichandran: These two appeals are against a common impugned order dated 16.05.2013 passed by the Commissioner (Appeals-I) Raipur. The assessee/ appellant is contesting the liability of service tax confirmed by the impugned order. The Revenue is contesting the non imposition of penalty on the assessee/ appellant. 2. Brief facts of the case are that the assessee appellant is a society created by Government of Chha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 10,74,562/-. However, penalties imposed under Section 76, 77 78 were waived. 3. The Ld. Counsel for the appellant/ assessee submitted that they are created as a Nodal advertising agency in respect of all advertising work for the various Govt. departments, undertakings, semi Govt. bodies coming under Chhattisgarh Govt. They have the facilities of advertising agency. In most of the cases they do engage other professional advertising agency to carry out the work of publicity and advertisement as per requirement. The bills received along with service tax were shown in their bill to the Govt. department with a markup of 10% as other charges . They have discharged service tax on the value of services received from the Govt. departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t agency who actually rendered the service have shown their value and service tax separately and the same is paid by the appellant assessee to such agency. The same account is reproduced with the details of person who carried out the advertisement in the invoice raised by the appellant assessee to the Govt. Department. Service tax on this amount, equal to already paid to the advertising agency, has also been shown and again paid by the appellant assessee to the Govt. However, they are showing addition of 10% as charges in their bill to the Govt. department. We find that the appellant assessee has been entrusted with the work of advertisement published by the Govt. Departments and they did discharge the work by engaging another agency. They ..... X X X X Extracts X X X X X X X X Extracts X X X X
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