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TMI Blog2015 (11) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... t on event management services as these services are not related to their output services. (2) That appellant undervalued taxable value in regard to commission received in print media advertisement service and there was short payment of service tax of Rs. 48,705/-. After adjudication the Order-in-Original confirmed the demand, interest and penalty. In appeal, the same was upheld by the Commissioner (Appeals). Aggrieved the appellant is before the Tribunal. 2. The foremost issue to be considered is whether credit of service tax paid on event management service availed by appellant is admissible or not. The period in dispute is from 2008-09 to 2010 to 2011. The case put forward by the department in the show cause notice is that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ans any person engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant. The appellant as an advertising agency procure spaces fit for advertisement through the event management concerns. The Commissioner (Appeals) in the impugned order entertained the view that the appellant being an Accredited Advertising Agency of Indian News Paper Society (INS), the event management services do not fall into the category of input services for services provided in the print media. That there is no evidence that to earn Commission from print media event management services are essential. As explained by the Counsel for appellant, the appellant is an advertising a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount is charged by M/s Barsaria. They also give discount of 12.5% of the billing amount to the appellant. Thus in a few cases in which the commission received was more than 15% the appellants omitted to pay service tax for the higher amount of commission received. It occurred only by mistake because generally the commission received is 15% and service tax was being paid on 15%. The learned counsel submitted that the short payment occurred only with regard to 18 cases and on coming to know about it the appellant deposited the tax with interest even before the issuance of show cause notice. A penalty of Rs. 48,705/- is imposed alleging suppression under Section 78 of the Finance Act, 1994, which has been upheld by the impugned order. Consider ..... X X X X Extracts X X X X X X X X Extracts X X X X
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