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2018 (12) TMI 437 - AT - Service TaxAdvertising Agency Service - Print industry - electronic media - Revenue entertained a view that the appellant’s payment of Service Tax on 15% of the commission received by them is not proper and they should have discharged the Service Tax on the full value of 100% - CENVAT Credit. Print industry - tax on 100% amount - Held that:- As the disputed issue stands considered by the Tribunal in various decisions, it was legally obligatory on the part of the adjudicating authority to go through the same and follow the decisions - Similarly the Circulars issued by the Board with which the authorities working under the C.B.E.C. are bound, as per settled law, should have been taken into consideration. Having not done so, we feel that the impugned order is required to be set aside and the matter needs to be remanded to the adjudicating authority for fresh decision - matter on remand. Electronic media - tax on 100% amount - CENVAT Credit - duty paying document - Held that:- Appellant are ready to pay tax on the full 100% value collected by them from their customers and further forwarded to the electronic media - As long as the invoices show the appellant’s name, they would be eligible documents for the purpose of Cenvat credit. Appeal allowed by way of remand.
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