9911796707
TMI Blog2006 (11) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned orders authorities below have confirmed service tax against the appellants and imposed penalties on the ground that activities undertaken by them in India for and on behalf of their principal M/s MTV Network Asia situated in Hong Kong, with whom they have entered into an agreement amount to services provided by an advertising agency. 2.For better appreciation, we are reproducing the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmation regarding advertising on any of the channels." 3.Our attention has been drawn to the precedent decision of the Tribunal in the case of Zee Telefilms Ltd. and Star India (P) Ltd. v. Commissioner of Central Excise (Appeals), Mumbai-IV- 2006 (4) S.T.R. 349 (Tribunal) = 2006 (110) ECC 582. Identical services were being taken by the appellant in terms of agreement with M/s. Satellite Televisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tative advice with regard to the market. (e) Conducting credit investigations of advertisers. (f) Render such information, advisory and supervisory services in matters of research and promotion as may be practicable and reasonable for representative or its research and promotion organization. (g) Co-operate fully with STAR TV in promoting and advancing its standing as television advertising med ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs the present matter. Similar view was taken in the case of Siticable Network P. Ltd. v. C.C.E., Mumbai - 2006 (4) S.T.R. 555 (Tri.-Mumbai) = 2006 (76) RLT 837 (CESTAT-Mum) laying down that flashing or display in media of prepared advertisement is not advertising service but broadcasting service which was brought under the service tax net w.e.f. 16-7-2001. As such, we find that the disputed issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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