2017 (10) TMI 286

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..... / incentives received by the advertising agency, through print media, is subject to levy of service tax was analysed and discussed in the case of GREY WORLDWIDE (I) PVT LTD. Versus COMMISSIONER OF SERVICE TAX, MUMBAI [2014 (9) TMI 180 - CESTAT MUMBAI], where Tribunal has held that the incentives received are not liable to service tax - appeal allowed - decided in favor of appellant. - ST/282/200 .....

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..... demanding service tax along with interest and also for imposing penalty. After due process of law, the original authority confirmed the demand of ₹ 1,07,382/- for the period from 9.7.2004 to 31.3.2006 along with interest and imposed equal penalty under section 78 besides penalty under section 76 and ₹ 1,000/- under section 77 of the Finance Act, 1994. Being aggrieved, the appellants f .....

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..... edabad - 2011 (24) ELT 447 (Tri. - Ahmd.) and Grey Worldwide (I) Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai - 2015 (37) STR 597. 3. The learned AR Shri K.P. Muralidharan reiterated the findings of the impugned order. He submitted that the case laws referred to by the learned counsel relates to advertisement agency and in the present case, the activity being promotion as well as marketin .....

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