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TMI Blog2023 (9) TMI 1098X X X X Extracts X X X X X X X X Extracts X X X X ..... goods in foreign country only. However, this aspect was not properly considered by both the lower Authorities. As per the facts available in record, it is found that if the service so provided in foreign country admittedly is not received in India and not used in India, the appellant are primafacie not liable for Service Tax. However, whether the advertising agency service was received in India for use in relation to the marketing and sales promotion of goods in India, without ascertaining this fact cannot be concluded that the appellant is liable for payment of service tax. In this position the matter needs to be reconsidered in the light of the observation. Appeal allowed by way of remand. - HON'BLE MEMBER (JUDICIAL), MR. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n currency under the category of Business Exhibition Services for the year 2008-09. iii) Service Tax of Rs. 25,090/- on the taxable value of Rs. 2,28,091/- towards Sales Promotion expense in foreign currency under category of Business Auxiliary Service for the year 2008-09. iv) Service Tax of Rs. 35,98,876/- on the taxable value of Rs. 3,83,79,235/- towards Advertisement expenses incurred in foreign currency under the category of Advertising Agency Services for the year 2008-09 to September 2010 and v) Service Tax of Rs. 2,23,358/- on the taxable value of Rs. 23,91,875/- towards Advertisement expenses incurred in foreign currency under the category of Advertising Agency Services for the period October, 2010 to November, 2011, along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er No. 86143/2023 dated 19.07.2023 in the case of M/s. Sharda Cropchem Ltd. Vs. Commissioner of CGST CE, Mumbai West passed by this Tribunal 3. Shri Anoop kumar Mudvel, Learned Superintendent (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of record, we find that in the present appeal, the issue involved is taxability of Service Tax on the Advertising Agency Service and whether same was performed in India or outside and whether the same was received by the appellant in India. 4.1 On perusal of the Learned Commissioner (Appeals) order, we find that the Service Tax demand was upheld on the ground that even though ..... X X X X Extracts X X X X X X X X Extracts X X X X
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