9911796707
TMI Blog2012 (7) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... association services". During the course of investigation, it was found that besides liability of service tax on club or association services, appellant also was providing business auxiliary service since they were collecting advertisement charges from manufacturers of medicines for publishing the details of the medicines manufactured in the "Chemist News" in monthly publication of the appellant. Proceedings were initiated thereafter which culminated in confirmation of demand for service tax on club or association services as well as business auxiliary service amounting to Rs. 40,37,911/- with interest. Further, penalty under Section 76, 77 & 78 of the Finance Act, 1994 were also imposed. Appeal filed by the appellant has been rejected. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the appellant collected specific amounts from manufacturers for publishing these details in the monthly publication "Chemist News" which is meant for internal circulation only. 5. The first submission made by the Ld. Counsel was that this cannot be considered as a business auxiliary service at all. It was submitted that the activity undertaken by the appellant cannot be considered as promotion or marketing or sale of goods produced or provided by or belonging to the client which attracts service tax as per the definition of business auxiliary service under Section 65(19) of the Finance Act, 1994. The Ld. Additional Commissioner (A.R.) on behalf of the Revenue vehemently argued that the publication of the details of the medic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit since the price would be known to all the chemists and druggists and stockists also cannot over charge. In the absence of any information regarding the product such as its application, its utilization, its efficacy and the benefits that arise from the use of the medicine, no promotion of sale or marketing would be possible. The information given by the appellant is limited to the name of the product and the name of the company and it would not indicate how the product was developed, how it can be used and who should use it and in what quantity. Mere publication of name of the company and the details explained above cannot amount to sale or promotion. We find ourselves in agreement with these submissions since mere publication of name ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pport this decision. He also relies on the details of "Chemist News" submitted by them for the purpose of registration to support this submission that the monthly news is nothing but a newspaper. He relies on the observation of the Apex Court in para 11 "The contents of these law reports constitute news in so far as the subscribers and the readers of these reports are concerned. It is by reading these law reports they come to know of the latest legal position prevailing in the country on any question decided in the decisions reported in the said reports." He submits that All India Reporter is monthly magazine meant for advocates and courts but nevertheless it was considered as a newspaper. In this case also monthly news published by them pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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