TMI Blog2015 (11) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... e denial of credit on the ground that they are not registered for event management services is not tenable. The payment of service tax is not disputed. The grounds on which credit has been denied is too flimsy and feeble. Therefore I hold that event management services being input services would be eligible for credit. Levy of penalty for short payment of service tax - Held that:- 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 is registered for advertisement agency service only. The appellant availed credit of service tax paid on event management services availed by the appellant. The services related to event management services though classifiable separately, the appellant had not o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 agency and their activities are not confined to print media alone. The service of advertising agency as pointed out from the definition includes exhibition, display etc. It has to be noted that the period is prior to 1.4.2011 when the definition of input service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ₹ 48,705/- is imposed alleging suppression under Section 78 of the Finance Act, 1994, which has been upheld by the impugned order. Considering the rival submissions made and after perusal of records I am convinced that the appellant has put forward a plausible explanation for the failure to pay. I find that it is a fit case for invoking the provisions of Section 80 of the Finance Act, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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