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2018 (9) TMI 832 - AT - Service TaxAdvertisement services - sub-contract - ‘Sale of space or time’ for advertisement - Held that:- Admittedly appellant paying taxes under the head of ‘sale of space or time for advertisement’ for the activities in the period subsequent to the period under dispute. Their sole difference is that M/s. SFIL had paid tax on the entire amount received by them under the head of ‘Advertising Agency’ and the value for which these proceeding has been initiated are already included in the following for which SFIL has claimed to have discharged the liability - the argument is based on the certificate given by financial Controller of Frontiers Group (India) Pvt. Ltd. dated 14/08/2009 to the effect that the Frontiers Group (India) Pvt. Ltd. had already discharged the service tax liability on the Revenue realized by them. The certificate nowhere states that they have discharged the liability on the entire amount received by them without any reduction on account of any expenses/abatements. From the said certificate it is also not clear if they had realized the entire amount and if the amount on which they have paid the exceeded the amount paid to the appellant - demand upheld. Levy of service tax - Revenue collected by printing advertisement behind the tickets - Held that:- The space and time on LED screen belong to the appellant and they have allowed advertisement on the same by various advertisers and received Revenue on that account. This definitely constitute sale of space or time for advertisement. The demand on these accounts is also upheld. Penalties u/s 76 - Held that:- The law laid down is very clear and there is no scope for interpretation. The penalty under section 76 is also sustained. Appeal dismissed - decided against appellant.
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