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M/s. Kohinoor Publicity Versus Commissioner of Central Excise, Jaipur-I

2017 (9) TMI 785 - CESTAT NEW DELHI

Advertisement services - commission - taxability - case of appellant is that they did receive 15% of the commission from news papers and print media for providing service to advertisers, and they passed 10% to 12% from the commission received to their advertisers/customers and retained only 3% to 5% which is their consideration, and on the said consideration only service tax is leviable - Held that: - the Tribunal in the case of CST, Ahmedabad Vs. Poornima Advertising & Promotion Pvt. Ltd. [2009 .....

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l be charged only on the retained amount of 3% to 5%, which is actual consideration for advertisement services provided by the appellant - appeal allowed by way of remand. - Service Tax Appeal No.60531 of 2013 - 55547/2017 - Dated:- 19-6-2017 - Dr. D M Misra, Member (Judicial) And Mr. Ashok K Arya, Member (Technical) Shri Kumar Vikaram, Advocate for the Appellants Shri Ranjan Khanna, DR for the Respondent ORDER Per: Ashok K Arya M/s. Kohinoor Publicity is in appeal against the Order-in Appeal No .....

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telligence, the department started investigation and issued show cause notice (SCN) dated 20.10.2010 demanding Service tax of ₹ 12,03,614/- along with interest. (ii) The show cause notice was adjudicated by the Additional Commissioner vide order in original No. 80/2011 dated 30.11.2011 inter alia confirming the demand along with interest and imposition of equivalent penalty. (iii) The appellant went in appeal before Commissioner (Appeals) who rejected their appeal and sustained the order i .....

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on received to their advertisers / customers and retained only 3% to 5% which is their consideration, and on the said consideration only service tax is leviable. 4.1 However, the appellant has not provided any evidence at any stage of having retained only 3% to 5% of 15% commission given to them by print media and news paper. Unless the appellant provides evidence that their consideration is only 3% to 5% of 15% commission received, their stand that service tax is payable only on 3% to 5% of the .....

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