9911796707
TMI Blog2024 (7) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are duly registered with the Service Tax Department as per the requirement of the Finance Act, 1994. 1.1. During the course of internal audit by the departmental officers of the financial records of the appellant, it was noticed that the appellant was providing space in the publications for advertising and was charging for the same from its client. The income earned from the publication of advertisements was shown under the head of "Publishing Income" in their financial records including balance sheet. 1.2. The department as entertained a view that the charges earned by the appellant for publishing certain advertisement fall under the Service Tax category of "Sale of Space of Time for Advertisement Service." The department was o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty is non speaking and therefore, legally not sustainable. 3. We have also heard learned departmental representative who reiterate the findings given in the Order-In-Original. 4. We find that the Adjudicating Authority while adjudicating the matter has primarily confirmed the Service Tax under the category of sale of space for advertisement in print media as provided under Section 65 (105) (ZZZM) of the Finance Act, 1994. The Adjudicating Authority under para 21 and para 23.1 held as follows :- "21. I have perused the copies of publications supplied by M/s AIM to show that the publications in question are 'books' and not business directories, yellow pages and trade catalogues. Having gone through the publications, I find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax is not forthcoming in M/s AIM's reply. RNI registration is mandatory in terms of PRB Act, however, the purpose of this registration is altogether different. In other terms, if a business catalogue or a trade catalogue is printed in a book form and registered under the PRB Act, it does not come under the exclusion clause merely by virtue of RNI registration. Had this been the case, the definition of taxable service in this case, i.c., Sale of space or time for advertisement would have carried such a clause or explanation. As there is nothing in the definition, it cannot be presumed that just for the reason that the publications have RNI registration, the space selling in such registered publications become non taxable." 4.1. Wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcial purposes;" 4.2. A Perusal of the above definition makes it very clear that the 'sale of space for advertisement in print media' is taxable Service Tax Act however, two exclusion has been made to 'print media' which includes newspapers and books. 4.3. We find that the learned Advocate during the course of hearing has submitted a certificate of registration issued by office of the Registrar of Newspaper for India, where under the publication by name "INSITE" has been categorized as newspaper having monthly periodicity of the publication. 4.4. We also find from the record that the application for the magazine registration with sub-Divisional Magistrate which has been submitted by learned Advocate dated 04.01.2008 categorically mention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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