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2014 (3) TMI 508 - CESTAT CHENNAIValuation - Advertisement Agency Service - applicant is paying service tax on the 15% of the commission retained by him. The present dispute is about 85% of the amount paid to the print media and on which Revenue is demanding service tax. - Held that:- In the case of commission earned for selling advertisement space in print media, the Tribunal has already decided that service tax is payable only on the service rendered by the intermediary, which the applicant has already paid. Taxing the activity of the print media in the hands of the intermediary is not consistent with provisions of section 67 of the Finance Act 1994 and the charging section which does not provide for taxing services provided by print media - In the matter of materials prepared as per orders of the clients it is fairly clear that goods were sold for which, he has already paid VAT and in such case the applicant was not involved in conceptualizing and designing the advertisement. So it is not be proper to order any pre-deposit on this count at this stage. In the case of hoardings, the applicant explained as to how in some cases service tax was paid and in some cases service tax was not paid as it appears from the Bills. The situation appears to be that where only sale was involved service tax was not paid and where the applicant provided space, either space belonging him to him or taken on lease by him, for display, service tax was paid, though such details has not been furnished before the adjudicating authority - Stay granted.
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