9911796707
TMI Blog2018 (7) TMI 1125X X X X Extracts X X X X X X X X Extracts X X X X ..... GARG The present appeal is directed against the Order-in-Revision dt. 09/09/2008 passed by the CCE exercising his power under Section 84 of the Finance Act, 1994 whereby the Commissioner has set aside the order passed by the original authority. Aggrieved by the said order, the appellant has filed the present appeal 2. Briefly the facts of the present case are that the appellant is registered as a service provider under the category of Advertising Agency Service and is regularly filing the service tax returns and paying the service tax due. A show-cause notice dt. 20/10/2006 was issued alleging short payment in respect of service tax amounting to ₹ 69,365/- for the period from April 2005 to June 2006. After following the due pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hort fall on the service tax payment on the amounts billed to the clients. The Print Media who publishes the advertisement are not the appellant's client and the agency does not raise the bill on the media. Further the discount in advertisement charges offered by the media is not the value of taxable services leviable for the purpose of service tax. Similarly the appellant has also contested the penalty imposed by the Commissioner on the ground that appellant has no intention to evade service tax as he has been paying service tax regularly. In support of his submission, the appellant has also submitted two decisions of the Tribunal which are as follows:- i. Euro RSCG Advertising Ltd. Vs. CCE [16 STT 232] ii. McCann Erickson (India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gency is concerned, its client is not the media - Appellants not liable to Service tax, penalty or interest thereon - Sections 73, 75, 76 and 78 of Finance Act, 1994. The ratio of this decision was followed in the case of McCann Erickson (India) (P) Ltd. cited supra. Further we find that the decisions relied upon by the learned AR are not applicable in the present facts and circumstances of the case and are distinguishable. 7. By following the ratios of the decisions relied upon by the appellant, we are of the considered view that the impugned order is not sustainable in law and therefore the same is set aside by allowing appeal of the appellant. (Order pronounced in Open Court on 13/6/2018) - - TaxTMI - TMITax - Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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