TMI Blog2010 (9) TMI 594X X X X Extracts X X X X X X X X Extracts X X X X ..... f law comprised under the service tax statute - Besides the provisions of the said rules which are brought to our notice rather than disclosing principal to principal relationship between the publisher of the newspaper and the appellants, overall reading of the said rules disclose certain disciplinary control by the Newspaper Society over the appellants as far as it relates to advertising service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals), Hyderabad on 20-5-2009. By the impugned order, the liability of the appellant to pay the service tax in terms of the order of the Adjudicating Authority dt. 31-10-2008 has been confirmed but the actual liability has been restricted for the period of one year only as the demand in relation to the period beyond one year has been held to be barred by limitation. 2. The ld. Advocate for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, the same does not warrant the service tax in relation to the trade discount so received on such services. 3. On the other hand, the ld. DR submits that the point sought to be raised was referred for the clarification by the Board and has been answered under Circular No. 96-7-2007-S.T., dated 23-8-2007 that though merely canvassing for advertisements for publishing on commission basis is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and taxable under the Business Auxiliary Service or not. The liability in that regard is essentially to be decided on the basis of the provisions of law comprised under the service tax statute. Besides the provisions of the said rules which are brought to our notice rather than disclosing principal to principal relationship between the publisher of the newspaper and the appellants, overall readi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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