TMI Blog2008 (1) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... T. K. JAYARAMAN, MEMBER (T) [Order Per Dr. S. L. Peeran, Member(J)]-1. The appellant is aggrieved with Order-in-Appeal No.73/2007 CE dated 30.4.2007 by which the Commissioner (A) has confirmed the Order-in-Original No.22/IVNIII/2006-07 dated 23.6.2006 passed by the Assistant Commissioner, Service Tax Division-III. 2. The appellant was rendering services under the category of Advertising Agency and were registered and discharging Service Tax. Revenue proceeded to recover differential Service Tax on the basis of the balance sheet and the declarations made in ST-3 Returns for the year 2000-2001. Proposal for imposing penalty was also raised. Revenue has also proceeded to recover Service Tax on the basis of the returns filed with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice alone can be treated as client. 3.2 Further reliance has been made on Euro RSCG Advertising Ltd. Vs. CCE - 2007 (7) STR 277 (Tri.-Bang.) wherein it has been held that any amount received by service provider from his client only is liable to service tax and not amounts received from others. 3.3 The learned Counsel submits that demands based on balance sheet is also not sustainable as held in Paro Food Products Vs. CCE - 2005 (184) ELT 50 (Tri.-Bang.). 3.4 He submits that there has to be a client nexus between the client and the service provider as held in the case of BBR ( India ) Limited Vs. CCE - 2006 (4) STR 269 (Tri.-Bang.). 3.5 The learned Counsel submits that the appellant is a sub-contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... persons to whom they have provided the service. They are sub-contractors and the amounts received were from their advertising company, who had already discharged the Service Tax. In the light of the citations relied by them, the Service Tax of Rs.57,965/- is not liable to be confirmed and hence, the same is set aside. 5.1 The other ground is for confirming demands is that the appellants had shown certain amounts due from the parties in their Income Tax returns and Revenue has proceeded to demand Service Tax on this amount shown in the Balance Sheet. The appellants have relied on large number of judgments which has settled the issue that amounts shown in the Income Tax returns or Balance Sheet are not liable for Service Tax. In view of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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