TMI Blog2015 (10) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... the media costs were incurred by the appellant beyond the territorial waters of India and the ratio of judgement of Cox and Kings (2013 (12) TMI 1024 - CESTAT NEW DELHI) would be directly applicable. - media costs incurred by the appellant were in respect of bill boards, hoardings and conveyance abroad - Impugned order is set aside - Decided in favour of assessee. - Appeal No. ST/642/10 - Final Order No. A/3014/15/STB - Dated:- 20-8-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T) For the Appellant : Shri A R Krishnan, CA For the Respondent : Shri A K Goswami, Addl. Commr (AR) ORDER Per M V Ravindran This appeal is directed against Order-in-Original No. 24/STC-I/BR/10-11 dated 19.08.2010. 2. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it would be covered more specifically for tax from 01.05.2006 under the category of sale of space or time for advertisement . He would submit that this view has been taken by the Bench in the case of Zee Telefilms Ltd. vs. CCE - 2006 (4) STR 349 (Tri. Mum) and Indian National Shipowners Association v. UOI - 2009 (14) STR 289. 3.1 It is his next submission that the media services which are provided by the appellant are outside India (beyond territorial waters of India) hence not liable service tax. It is his submission that the hoardings, bill boards and the conveyance on which advertisement campaign were undertaken at abroad; he would relying upon the Board's Circular No. 36/4/2001/-ST dated 08.10.2001 for the proposition that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant having not declared the correct value, hence invoking of extended period is right. 5. We have considered the submissions made by both sides and perused the records. 6. There is no dispute as to the fact that the appellant is covered under the category of advertising agency services and discharge the service tax liability on the agency commission received by them. The only dispute is regarding the value that needs to be added for discharging service tax liability. The Revenue's case is that the amount received by the appellant from the Ministry of Tourism, Govt. of India, towards the media costs is required to considered as gross value for services rendered by the appellant hence the said amount needs to be included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur operator ; (provided by the assessees and consumed by their tourist customers beyond Indian territory), is not liable to levy and collection of service tax, under provisions of the Act. We hold that provisions of the Act do not have an extra territorial operation. The conclusion and analysis on this issue [Issue No. (b)] is without prejudice to our analysis and conclusion on issue No. (a), that since the assessees had provided a composite service, of operating outbound tours apart from engaging in the business of planning, scheduling, organising or arranging such tours; and by a mode of transport other than in a tourist vehicle, the service falls outside the definitional locus of tour operator . 6.1 The ratio of the said judgement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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