9911796707
TMI Blog2023 (4) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... turn without providing any other service recovering the amount from their client along with service tax which was paid by electronic media. The demand in the present case was raised under Section 73(A) on the ground that the appellant have collected the service tax from their client and not deposited to the Government Exchequer. There is no dispute that the service tax amount collected by the appellant from their client already stand deposited to the Government Exchequer by the electronic media company namely M/s. Sahara (India) Pvt. Ltd therefore, the provision of Section 73(A) cannot be invoked in the facts of the present case. The impugned orders are set aside - Appeals are allowed. - Service Tax Appeal No.10075 of 2016 With 10885 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esent appeals filed by the appellant. 03. Shri Rishi Murarka and Shri Jeet Karia, learned counsels appearing on behalf of the appellant at the outset submits that all the show cause notices in the present appeals were issued in pursuance to the Order-in-Original No.AHM-SVTAX-000-COM-14-15 dated 07.08.2014 passed by the Commissioner of Central Excise Service Tax, Ahmedabad. It is his submission that the order dated 07.08.2014 was set aside by allowing the appeal of the present appellant by this tribunal vide Final Order No. A/11332/2022 dated 01.11.2022. Since the issue has been settled by this tribunal order (supra) all the cases for which the foundation is the case which was decided by tribunal, hence the demand is not sustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs is required to be deposited with the department in terms of provisions of Section 73A of Finance Act, 1994 whereas service tax on broadcasting service , which they have collected passed on the entire amount i.e. value of the broadcasting service and service tax thereon to the Broadcasters who had undisputedly deposited such amount of service tax with the Government for discharging their liability of Service tax under the category of broadcasting services. 4.1 The adjudicating authority has totally misconceived the provisions of Section 73A of the Finance Act, 1994 which reads as under :- 73A. Service Tax collected from any person to be deposited with Central Government. - (1) Any person who is liable to pay service tax under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect. We have gone through the activity of appellant and bills of the appellant and find that in addition to the service of advertising agency, the appellant has been acting as a mediator/ facilitator between, the broadcasting companies and the clients. In this activity, the clients /customers approaches the appellant for marketing of their products/ services in various medium like Electronics media, Print Media, etc. The Broadcasters sell time slot in the Electronics Media to the clients/ customers, but the payment of such time slot is routed through the appellant i.e. advertising agency. The Broadcaster issues an invoices to the appellant with the details of the clients whose products/ services were advertised in the electronic media, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present matter revenue nowhere disputed the facts that Broadcaster had paid the said disputed service tax to Government. 4.2 When there is no dispute at all on the facts that the appellant has not retained the amount collected from the client as service tax and when there is no dispute at all on the facts that the appellant has passed on such amount entirely to the broadcasters who have paid such amount to the Government and since no amount retained by the Appellant in the present case, demand of service tax by applying the provisions of Section 73A of the Finance Act is not correct. The transaction of appellant not covered under the provisions of Section 73A of the Finance Act. Therefore, we find that the impugned order confirming ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
