9911796707
TMI Blog2018 (1) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... iability of the respondent with reference to certain public relation activities carried-out by them for their clients. The Revenue entertained a view that these are liable to be taxed under BAS. The respondent contested the demand on the ground that wherever the amount received is for brand promotion, they were discharging Service Tax under BAS. 'Public Relation Management Service' was specifically introduced as a taxable service w.e.f. 01.05.2006. Thereafter, the respondent were discharging Service Tax on their activity of Public Relation Service also. 2. A perusal of the impugned order reveals that tax liability of the respondent for the activities mainly in connection with public relation has been examined, in detail, by the original au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statutes, no tax can be imposed by inference or by analogy or by trying to read into the intention of the legislature. No taxing statues can be interpreted on any presumptions or assumptions. In paragraph 4 of the show cause notice lots of presumptions and assumptions have been drawn to show that the activities of IPAN were for the promotion or marketing of the goods or services of the clients of IPAN. It has been alleged in paragraph 4 of the show cause notice that IPAN had not paid service tax on a portion of the so-called media monitoring services. It has been alleged that the clients of IPAN were commercial concerns either dealing in manufacture and sale of their products or in service sector and the main objective was to increase or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned under sub-clauses (i) to (vi) of Section 65 (19) of the Act'94 were to be classified as 'business auxiliary service' and other activities of public relations were to be classified as 'public relations management service' with effect from 1st May, 2006. It is an accepted fact in the show cause notice that with effect from the 1st May, 2006, IPAN had been paying proper service tax on all their public relations earning." 3. In the face of the above findings, there is no sustainable ground in the appeal by the Revenue. The Revenue contends that various 'media monitoring services', arranging press conference, interviews, education workshop, contact programme, etc. will directly or indirectly have relationship to the enhancement of sales and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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