9911796707
TMI Blog2019 (2) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... int media plus amount towards service charges as advertising agency (85% + 15%). On the said 15% amount, service tax is charged by the advertising agency which is paid by the appellant. Thus the invoice itself is sufficient to prove that it is the appellant who is the service recipient qua the advertising services though the services have been received from the provider thereof by the appellant after engaging an agency for the purpose. Agencies by the definition itself are the organisation working on behalf of their client. It is the said agency which has received service in the form of business auxiliary service, an exempted service and not the appellant. Thus, it is wrongly observed by Commissioner (Appeals) that appellant has availed cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the proportionate penalty. The SCN was initially adjudicated vide Order No. 428 dated 25.01.2016 vide which the entire demand was confirmed however vide the order under challenge demand to the extent of ₹ 82,369/- was dropped on the ground that the advertising service was received by the appellant directly from the provider thereof i.e. 94.3 FM. 2. I have heard Mr. Himanshu Bansal, Ld. Advocate for the appellant and Ms. Tamana Alam, Ld. DR for the Department. 3. It is submitted on behalf of the appellant that the appellant was providing Commercial Training and Coaching Services (CTCS) and for advertising its center, the appellant had engaged various advertising agencies so as to get their advertisement published in the newspapers. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gencies but on the appellant. The amount as charged by these agencies in the invoices is the amount charged for advertising in the print media plus amount towards service charges as advertising agency (85% + 15%). On the said 15% amount, service tax is charged by the advertising agency which is paid by the appellant. Thus the invoice itself is sufficient to prove that it is the appellant who is the service recipient qua the advertising services though the services have been received from the provider thereof by the appellant after engaging an agency for the purpose. Agencies by the definition itself are the organisation working on behalf of their client. It is the said agency which has received service in the form of business auxiliary serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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