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M/s. Adage Outdoor Advertising (P) Ltd. Versus CC & CE, Hyderabad-II

2016 (12) TMI 603 - CESTAT HYDERABAD

Demand of ₹ 9,84,842/- services rendered to an advertising agency - for the period 1997-98 to 2000-01 - Held that: - we find considerable merit in the submissions of the learned counsel. The Department has clarified the matter to the Advertising Associations in Bangalore and Chennai. In the event, the demand of ₹ 9,84,842/- involving service tax on the amounts billed by the appellants, not to the final clients, but only to the advertising agency is required to be set aside, which we .....

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ross receipts including service tax paid thereon by the clients and secondly that they have already discharged the tax liability accrued to them on the billed amounts. - Appeal allowed by way of remand. - ST/50/2007 - A/31138/2016 - Dated:- 7-11-2016 - Ms. Sulekha Beevi, Member(Judicial) and Mr. Madhu Mohan Damodhar Shri V.S. Sudhir, Chartered Accountant for the appellant. Shri Arun Kumar, Deputy Commissioner(AR) for the respondent ORDER Two issues are involved in this appeal. An amount of & .....

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s per Income Tax return and P & L account of amounts received by the appellant from ultimate clients who have been directly billed by the appellant. 2.1. Today when the matter came up for hearing, learned consultant for the appellant Shri V. Sudhir, submitted in respect of the first dispute that the demand is not sustainable, firstly, in view of the fact that the Department themselves have clarified to Outdoor Advertising Associations at Chennai and Bangalore vide letters C.No. IV/16/428/200 .....

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billing the clients and not the advertising agencies. Secondly, the matter is res integra and has been decided in favour of the appellant in a number of Tribunal decisions, for example, CCE Chennai Vs. Team UPD Ltd. [2005(179) ELT 469 (Tri. Chennai) and Prism Ads vs. CCE&C, Mumbai [2006(2) STR 501 (Tri. Mumbai)]. 2.2. With regard to the second demand of ₹ 2,63,977/-, learned consultant submits that the amount indicated in the P&L account is inclusive of service tax paid by the cli .....

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