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2015 (11) TMI 1041 - CESTAT NEW DELHI

2015 (11) TMI 1041 - CESTAT NEW DELHI - 2016 (42) S.T.R. 365 (Tri. - Del.) - Cenvat Credit - input services - event management services - Services are not related to their output services being Advertisement agency service - Undervaluation of service - Held that:- 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 had a wider ambit. The activities as ex .....

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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 and on coming to know about it the appellant deposited the tax with inter .....

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at the penalty imposed is not justified and has to be set aside - Decided in favour of assessee. - Appeal No. ST/50277/2015-ST(SM) - Final Order No.53222/2015 - Dated:- 21-10-2015 - Ms. Sulekha Beevi C.S., Member (Judicial) For the Petitioner : Ms. Asmita A. Nayak and Shri Ranjeet Ranjan, Advocate For the Respondent: Shri S. Nunthuk, AR ORDER Per: Sulekha Beevi C.S. The appellant is engaged in providing services under the category of advertisement agency service and are registered with service .....

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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 manag .....

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rtising Agency of Indian News Paper Society (INS) and provides advertisement both by electronic media and print media. Appellant availed services of event management for providing their out put service i.e; advertisement agency services. The event management concerns conduct event likes shows, exhibitions etc for displaying exhibiting various consumer goods. The venue, stage, space for display and exhibition is arranged by these event management concerns. They also do the work of obtaining appro .....

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tisement 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 fr .....

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services availed by appellant is related to the output service of providing advertisement services. Again, the 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. 4. The second issue is with regard to the short payment of service tax .....

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