2017 (5) TMI 101 - AT - Service Tax

Valuation - advertising agency service - discount on the gross value of media time/space - commission - role of the appellant as a “pure agent” - Held that: - the appellants have fulfilled all the conditions of a pure agent acting on behalf of M/s Dabur - the appellants being an advertising agency and a pure agent is not liable to pay service tax on amount payable to media companies on behalf of their clients - The commission received by the appellant only would be chargeable to service tax.

CENVAT credit - denial on the ground of improper documentation - invoices were addressed to unregistered premises of the appellant - Held that: - The denial of credit is only with reference to address in the document - in various decisions, this Tribunal held that the credit cannot be denied on this reason - credit allowed.

Appeal allowed - decided in favor of appellant.