9911796707
TMI Blog2018 (9) TMI 832X X X X Extracts X X X X X X X X Extracts X X X X ..... nancial Controller of Frontiers Group (India) Pvt. Ltd. dated 14/08/2009 to the effect that the Frontiers Group (India) Pvt. Ltd. had already discharged the service tax liability on the Revenue realized by them. The certificate nowhere states that they have discharged the liability on the entire amount received by them without any reduction on account of any expenses/abatements. From the said certificate it is also not clear if they had realized the entire amount and if the amount on which they have paid the exceeded the amount paid to the appellant - demand upheld. Levy of service tax - Revenue collected by printing advertisement behind the tickets - Held that:- The space and time on LED screen belong to the appellant and they have allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Frontiers (India) Pvt. Ltd. had paid tax on entire consideration received by them and the value sought to be taxed under the head of Sale of space or time for advertisement is already taxed at the hands of M/s SFIL. He argued that the Commissioner (Appeals) has wrongly held that M/s SFIL has paid under the category of Advertising agency and the present demand is under the Sale of space and time for advertisement as being reason for confirmation of demand. Ld. Counsel relied upon the following decisions: a) M/s. Coca-cola India Pvt. Ltd. 2015-(28)-S.T.R.-497 (Tri.-Del.) b) M.s Idea Cellular Ltd. 2017- (47)-S.T.R.- 65 (Tri. Mum.) c) M/s G.R. Movers 2013-(30)-S.T.R. 634 (Tri. Delhi.) 2.1 Ld. Counsel further argued that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rel Ltd. 2005-180-ELT-429 (Tri.- Del.) 3. Ld. AR relies on the impugned order. 4. We have gone through rival submissions. We find that the appellant s are admittedly paying taxes under the head of sale of space or time for advertisement for the activities in the period subsequent to the period under dispute. Their sole difference is that M/s. SFIL had paid tax on the entire amount received by them under the head of Advertising Agency and the value for which these proceeding has been initiated are already included in the following for which SFIL has claimed to have discharged the liability. We find that the argument is based on the certificate given by financial Controller of Frontiers Group (India) Pvt. Ltd. dated 14/08/2009 to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f M/s. G.R. Movers payment of tax on full value was not disputed whereas in the instant case no evidence of same has been produced. In view of above, the appeal in so far as it relates to demand of service tax for sale of space or time to M/s SFIL is upheld. 4.1 The next issue relates to the payment of Service Tax in respect of Revenue collected by printing advertisement behind the tickets. The Ld. Counsel has sought to argue that tickets are like books and, therefore, covered by the term Print Media . We do not find any merits in the argument that tickets are books. The definition of books under section 35(105((zzzm) reads as follows: book as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 186 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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