2016 (11) TMI 1486

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..... t (AR), for the Respondent. ORDER The relevant facts of the case in brief are that the appellant had entered into an agreement with M/s. Pressman Advertising & Marketing Ltd. for advertising their products on different TV Channels. They paid service tax of Rs. 13,94,040/- to M/s. Pressman Advertising & Marketing Ltd. and availed Cenvat credit. According to the Revenue, the appellant paid 85% of .....

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..... disputed the payment of service tax by the advertising agency as mentioned in the bill, the jurisdictional officers of the residual unit has no authority to bifurcate the taxable value. In this context, the decision of the Tribunal in the case of India Oil Corpn. Ltd. v. CCEx., Mumbai II : 2013 (30) S.T.R. 677 (Tri.-Del.) may be referred. Hence, the denial of credit together with interest and pena .....

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