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2019 (8) TMI 1103 - AT - Service TaxLevy of service tax - advertisement services - discount given by the media who sold space in print media to the appellant for advertisement and which they pass on to their client advertisers - HELD THAT:- The service tax has been discharged on the entire amount received by the appellant from their client-advertisers for the services rendered by them. This is in compliance with the judgment of the Hon’ble High Court of Madras in the case of ADWISE ADVERTISING PVT. LTD. VERSUS UNION OF INDIA [2001 (3) TMI 1 - MADRAS HIGH COURT] inasmuch as they have discharged service tax on the entire consideration which they received for their services - the amount which they have not received as consideration i.e., the amount which they got as discount and passed on their client advertisers, is not chargeable to service tax as the same is not charged for their services - demand set aside. Levy of service tax - advertisement services - appellants have purchased time-slots (FCT) from film producers and serial producers for advertisement in electronic media - HELD THAT:- The same has been made taxable only with effect from Finance Act, 2006 as indicated in CBEC Circular No.334/4/2006-TRU dated 28.2.2006 - Since the entire demand is for the period prior to March 2006, i.e., before the charging Section was introduced on this count, the same cannot be sustained. Accordingly, the demand on this account also needs to be set aside - Accordingly, demand of service tax on both counts in the impugned order needs to be set aside. Appeal allowed - decided in favor of appellant.
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