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2015 (11) TMI 1357 - PUNJAB AND HARYANA HIGH COURT

2015 (11) TMI 1357 - PUNJAB AND HARYANA HIGH COURT - 2016 (41) S.T.R. 165 (P & H) - Demand of service tax - advertising agency - amounts received as cash discount and incentives from media - Invocation of extended period of limitation - Held that:- Amounts received as cash discount and incentives were not liable to service tax since no service was provided by the advertising agency to the media, the Commissioner (Appeals) recorded that the incentives or cash discounts shown as commission in the .....

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ncy”. - service tax amounting to ₹ 7,11,804.78 and Education cess of ₹ 3692.90 for the period 1.4.2001 to 31.12.2005 had been rightly imposed on the assessee-appellant besides recovery of interest on the confirmed demand - No illegality or perversity in the impugned order so as to call for interference by this Court - Decided against the assessee. - STA No.9 of 2014 (O&M) - Dated:- 10-8-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Appellant : Mr. Sudhir Makkar, Adv .....

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thority, claiming following substantial questions of law:- i) Whether under the factual matrix where the adjudicating authority extended the benefit of section 80 of the Finance Act, 1994 by holding that the action of the appellant in context of discharging the liability for paying service tax was bonafide, the action of the revenue in invoking the extended period of limitation under section 73(2) of the Finance Act, 1994 Act is justified? ii) Whether action of the respondents is bonafide and ju .....

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which came into existence w.e.f 1.5.2006? iv) Whether the impugned order passed by the learned CESTAT is illegal and contrary to the provision of law as enumerated under section 65(105)(e) of the Act and Central Board Circular dated 5.11.2003 vide which the liability to pay service tax for space selling in the field of advertisement was kept out of service tax net? v) Whether the demand of service tax against the Sundry debtors and credit notes where amount was not realized, is against Rule 6 of .....

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d from 1.4.2001 to 31.12.2005 as per Release order Registers was ₹ 7,97,81,123.14 whereas upon calculations, from the balance sheets, this was found to be ₹ 7,98,22,231.46 for the same period. Scrutiny of ST3 returns filed by the appellant revealed that it had declared total amount billed for the taxable services provided during the period from 1.4.2001 to 30.9.2005 as ₹ 1,18,18,348.57 and had paid service tax amounting to ₹ 1,26,584.39 and education cess amounting to  .....

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) Central Excise and Customs, Chandigarh. Vide order dated 14.11.2007, Annexure A.7, the appeal was allowed. The revenue filed appeal before the Tribunal. Vide order dated 9.4.2013, Annexure A.9, the appeal was allowed and the order dated 14.11.2007 passed by the Commissioner (Appeals) was set aside. Hence the instant appeal by the assessee-appellant. 3. We have heard learned counsel for the parties and do not find any merit in the appeal. 4. The adjudicating authority vide order dated 2.7.2007, .....

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tact potential advertiser and the services like estimating the space that advertisements would occupy, negotiating the price, informing the general lay out of the advertisement were not involved, then service tax was not liable on such canvassing. Relying on the judgment of the Tribunal at Bangalore in Euro RSCG Advertising Limited vs. Commissioner of CST Bangalore 2007(7) STR 277 (Tri.-Bangalore) wherein it was held that the amounts received as cash discount and incentives were not liable to se .....

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ransaction involving sale of space for advertisement in print media. It was concluded that the activity of the appellant-assessee fell within the taxable service of advertising agency . The relevant findings read as under:- 6. Section 65(2) of the Finance Act 1994 (hereinafter the Act) defines advertisement as including any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of light, sound, smoke or gas'. Sub section (3) of Section .....

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rovided to any person, by any other person, in relation to sale of space or time for advertisement, in any manner; but excluding sale of space for advertisement print media and sale of time slots by a broadcasting agency or organisation. Explanation (1) to Section 65(105) (zzzm) defines the expression "sale of space or time for advertisement" to include providing space or time, as the case may be, for display, advertising, showcasing of any product or service in video programmes, telev .....

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tion to sale of space or time and was not charged for sale of space for advertisement in the print media. He receives requisitions for arranging advertisements either directly by an advertiser or from another advertising agency and is also engaged on occasions in passing on material received from an advertiser directly without any value addition, to the advertising medium or in some instances by making value additions by way of advertising inputs; and in case of transactions involving another ad .....

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