TMI Blog2012 (12) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... been discharged. - In this case, appellant has appointed M/s Matrix as her agent to discharge her service tax liability on her behalf and same has been discharged by M/s Matrix. - In favour of assessee - ST/387/11 - A/670/12/CSTB/C-I - Dated:- 9-10-2012 - Ashok Jindal And P.R. Chandrasekharan, JJ. Appellant Rep by: Shri Neerav Mainkar, Adv. Respondent Rep by: Shri K S Mishra, Additional Commissioner (AR) Per: Ashok Jindal: The appellant Ms. Katrina R.Turcotte alias Ms. Katrina Kaif has filed this appeal against the impugned order wherein a demand of service tax for the period 01.05.2006 to 09.09.2004 of Rs.2,79,24,960/- has been confirmed under Business Auxiliary Service along with interest and a penalty of Rs.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ract is M/s Matrix. The main allegation against the appellant is that she has providing Business Auxiliary Service to various clients and failed to discharge service tax on consideration received for such service. Therefore, three show-cause notices were issued. Thereafter adjudication took place and demands mentioned in para 1 above has been confirmed against the appellant. Aggrieved from the said order, the appellant is before me. 3. Shri Neerav Mainkar, ld. Advocate for the appellant appeared before us and submitted that appellant has acted as a model for promotion of the product of various clients and had discharged service tax liability through her agent i.e Matrix, as per the agreement amongst the appellant, M/s Matrix and the clien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at service recipient has paid the money through Matrix to the appellant and appellant has admittedly not paid any service tax by herself. Therefore, impugned order is sustainable. He further submitted that M/s Matrix has discharged the service tax liability under the category of Advertisement Agency service as Matrix has involved in the activity of Advertisement. Therefore, the service tax paid by M/s Matrix same cannot be related to the activity undertaken by the appellant. 5. Heard both sides. Considered the submission in detail. 6. In this case, the appellant has provided the service for promotion of product by agreeing as model herself for advertisement films, TV commercials, still photographing, footage, press advertisement, outdoo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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