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2017 (9) TMI 262 - CESTAT NEW DELHIBusiness Auxiliary Service - The dispute in the present case relates to a portion of consideration received by the assessee/appellant from various Govt. authorities while undertaking the work of advertisement for such departments - Held that: - the activities of the appellant assessee should have been covered under one single category for tax purpose. Admittedly, their payment of service tax under advertisement agency service has been accepted by the Revenue, on part of the bill. The service tax being demanded now under BAS, is not legally tenable. The demand has been confirmed on the ground that the appellant assessee is not an advertising agency and are merely canvassing for the work by another advertising agency. If that being the case, the question of payment of service tax by the appellant-assessee and the acceptance of the same by the Revenue under the category of advertising agency is not correct. The whole consideration received by the appellant-assessee has to be either taxed under advertising agency or as a canvassing work (BAS) since full money has been collected from the Govt. Departments on a single bill. The dual approach by the Revenue is not legally sustainable. Appeal dismissed - decided against Revenue.
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