TMI Blog2013 (6) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... ointed three agencies as agents not only for the purpose of negotiating with the corporate for the services to be undertaken by him but also for the discharge of tax liability. Held that:- service tax liability discharged through the agent is sufficient - the assessee includes his agent and therefore, if the tax liability has been discharged by the agent on the service rendered by his principa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing services to various corporate for promotion of their products by agreeing to model himself for advertisements films, TV commercials, still photographing, footage, press advertisement, etc. For this purpose, he had entered into a tripartite agreement. As per the said agreement his agents, namely, M/s. Percept D Mark (India) Pvt. Ltd., M/s. Globosport and M/s. Globo Media Solutions (I) Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ereon and also proposing to impose penalty was made and the demand was confirmed vide order dated 17/11/2009 wherein apart from confirming the demand of service tax and interest thereon, penalties under Section 76, 77 78 of the Finance Act, 1994 were imposed. The appellant filed an appeal before the lower appellate authority, who vide the impugned order dismissed the appeal. Hence, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he agent is sufficient and service tax demand cannot be made on the principal for the same transaction again and accordingly allowed the appeal. Therefore, he pleads that in the present case also the appeal be allowed. 5. The Ld. Addl. Commissioner (AR) fairly concedes the matter and submits that the decision of this Tribunal in the case of Katrina R Turcotte case (cited supra) is relevant to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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