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2017 (12) TMI 23 - CESTAT NEW DELHIBusiness Auxiliary Service - sale of space or time - advertising agency service - programme producer service - Held that: - the said contractual arrangement is not connected to the sale transaction of banners made to M/s. Prabhakar Advertising Agency, Bhopal. The invoice clearly shows that the consideration is for sale of banners - tax liability on such sale transaction is not sustainable. There is no service provider service recipient relationship in such activity carried out by the Public Health Authorities as part of the Government function. There is no payment or arrangement with individual service recipient for any service. There can be no promotion of such service by the appellant to attract tax liability under “Business Auxiliary Service” - the service tax liability cannot be sustained on such activity carried out by the appellant with reference to arrangement with Public Health Authorities of the State. The demand of ₹ 17,44,951/- was made for the period 1.4.2006 to 31.03.2007 - Held that: - Though the calculation might have been based on the documents submitted by the appellant, the basis of quantification with reference to specific invoices are to be made known to the appellant so that they can explain their side of the case. It is also seen that in respect of the sale of space or time, for the services rendered prior to 1.5.2006, also the demands have been made. This is not sustainable. Matter remanded for de novo consideration - appeal allowed by way of remand.
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