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2015 (10) TMI 56 - CESTAT MUMBAI

2015 (10) TMI 56 - CESTAT MUMBAI - 2015 (40) S.T.R. 1104 (Tri. - Mumbai) - Advertising agency services - Valuation - Inclusion of media costs - Held that:- adjudicating authority has incorrectly appreciated the fact that the service tax liability sought to be recovered from the appellant is in respect of outdoor campaign. It was not in dispute that the hoardings/bill boards and media costs and the advertisement published in print and electronic media were abroad i.e. London, New York and Paris. .....

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ide - 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 relevant facts that arise for consideration are the appellant is an advertising agency registered with the departm .....

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s and would get covered under the category of "Advertising Agency Services". The appellant has contested the show cause notice on merits as well as on limitation. Adjudicating authority after following due process of law, did not agree with the contention raised and confirmed the demands with interest and impose penalty under Section 76 and 77 of the Finance Act, 1994. 3. Learned C.A after taking us through the records would submit that the amount recovered by the appellant as media co .....

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e 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 whic .....

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he case of Foster Wheeler Energy Ltd. vs. CCE - 2007 (7) STR 443 (Tri-Ahmd). He would submit that identical issue as to the tours and travels undertaken by Cox and Kings were considered by the Bench and held that the operation of tours which was conducted abroad is not taxable. It is his submission that this case law is reported in 2014 (35) STR 817 (Tri-Del). 3.2 On limitation it is his submission that the Ministry of Tourism refused them to pay service tax on media costs on the ground that suc .....

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ll board, hoardings and conveyances (media vehicles and buses) even if they are in abroad, service tax liability arises. It is also his submission that the 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 .....

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ing authority has incorrectly appreciated the fact that the service tax liability sought to be recovered from the appellant is in respect of outdoor campaign. It was not in dispute that the hoardings/bill boards and media costs and the advertisement published in print and electronic media were abroad i.e. London, New York and Paris. If that be so, the advertisement campaign has to be looked into as to who is the service recipient and service provider. In the case in hand it is not in dispute is .....

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