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2019 (4) TMI 1687 - CESTAT NEW DELHIValuation - Advertising agency services - inclusion of Discount of about 15% received by the appellant in assessable value - HELD THAT:- CBEC in its circular dated 23.8.2007 has very categorically clarified that the activity of merely canvassing advertisement for publishing on commission basis will not fall under the category of advertisement agency service and since the Show cause notice has demanded the Service Tax under the category of “Advertising agency services” falling under section 65 (105)(e) and therefore the demand of service tax under the category of “Advertising agency services” is without jurisdiction and the Department has wrongly classified the activity of the appellant. Time Limitation - HELD THAT:- Invoking the extended period of limitation under section 73 of Finance Act, 1994 does not appear to be legally sustainable, as the department since very beginning was aware of the activity undertaken by the appellant and only on the advise of the department, he has taken the registration under the category of “Advertising agency services” and since as CBEC has clarified that the kind of activity undertaken by the appellant does not qualify to be classified under the category of “Advertising Agency Service‟, demanding duty under the “Advertising Agency Service‟ becomes legally not sustainable - thus it cannot be alleged that the appellant have suppressed, mis-declared any fact from the department, with intent to evade Service Tax - invocation of extended period not sustainable. Appeal allowed - decided in favor of appellant.
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