TMI Blog2006 (11) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... T/200/05-Mum. - A/1300/2006-WZB/C-II/(C.S.T.B.), - Dated:- 22-11-2006 - [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides, we find that vide the impugned orders authorities below have confirmed service tax against the appellants and imposed penalties on the ground that activities undertaken by them in India for and on behalf of their principal M/s MTV Network Asia situated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ast to the channel, collecting payment from advertisers or advertising agency and convey the same to the foreign companies and for providing potential advertisers with information regarding advertising on any of the channels. 3.Our attention has been drawn to the precedent decision of the Tribunal in the case of Zee Telefilms Ltd. and Star India (P) Ltd. v. Commissioner of Central Excise (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the advertising agencies/clients remit the same to STAR TV with necessary permission from Reserve Bank of India. (d) Submit periodical report to STAR TV on the market and representative advice with regard to the market. (e) Conducting credit investigations of advertisers. (f) Render such information, advisory and supervisory services in matters of research and promotion as may be practica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e activities undertaken by the present appellants are synonymous with the activities undertaken by M/s. Zee Telefilms Ltd., we find that the judgment in the case of Zee Telefilms squarely covers the present matter. Similar view was taken in the case of Siticable Network P. Ltd. v. C.C.E., Mumbai - 2006 (4) S.T.R. 555 (Tri.-Mumbai) = 2006 (76) RLT 837 (CESTAT-Mum) laying down that flashing or displ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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