TMI Blog2017 (9) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... ained 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 (11) TMI 456 - CESTAT, AHMEDABAD] has held that Service tax liability arises only on the actual amount collected by the appellants and not 'on the full discount received by them fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ublicity is in appeal against the Order-in Appeal No.116/2013 dated 29.8.13 passed by Commissioner (Appeals) wherein inter alia demand of service tax amounting to ₹ 12,03,614/- along with interest and equivalent penalty has been confirmed. 2. The brief facts are that:- (i) the appellant is rendering taxable service wherein advertisements appear in various print media, thus providing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mar Vikram, for the appellant and Shri Ranjan Khanna, for the Revenue have been heard. 4. The main pleading of the appellant is that service tax is payable on the actual amount received by them. The appellant states 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscount received by them from the advertising agency, from news paper or the media . The Tribunal in the said case observed as under: 5. Another point which Commissioner (Appeals) has decided in favour of the appellants is that the Service tax liability arises only on the actual amount collected by the appellants and not on the full discount received by them from advertising agency, from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidence substantiating the fact that they retained only 3% to 5% of commission received from the newspaper agency or printing media. Once it is substantiated by documentary evidence, the service tax will be charged only on the retained amount of 3% to 5%, which is actual consideration for advertisement services provided by the appellant. 4.4 Consequently, the impugned order is set aside and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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