TMI Blog2015 (11) TMI 1484X X X X Extracts X X X X X X X X Extracts X X X X ..... ding in favor of the respondent here-in and setting aside the impugned order. - Impugned order is set aside - Decided in favour of assessee. - APPEAL No.ST/375/11-Mum - - - Dated:- 6-8-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri . S.V. Nair, Supdt (AR) For the respondent : Shri. N.R.Mainkar Adv. ORDER Per: M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.10.2012 holding in favor of the respondent here-in and setting aside the impugned order. 5. The findings in the bench of are in paragraph no 6 and 7, which with respect we reproduce. 6. In this case, the appellant has provided the service for promotion of product by agreeing as model herself for advertisement films, TV commercials, still photographing, footage, press advertisement, outd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. It this set of facts, service tax liability has been discharged by Matrix on the above said activity cannot be denied merely on the ground that it has paid under advertisement agency service. As M.s. Matrix has paid the service tax under the category of advertisement Agency service that does not mean that M/s. Matrix has not paid service tax on behalf of the appellant. By mere paying the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. 6. It can be seen from the above reproduced portion of the order in respect of very same order-in-original, we have set aside the impugned order, holding that no tax liability arises on the assessee who is a respondent in this case. In view of the forgoing, we find no merits in the appeal filed by the Revenue. 7. Accordingly, the appeal filed by the revenue is dismissed. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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