TMI Blog2018 (1) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... - Impugned order to the extent that it confirms the demand of differential tax liability on services rendered on commission received for canvassing advertisements will not be sustainable since the said service will not be taxable under "Advertising Agency Service" and therefore since that has not been demanded under BAS, the entire proceedings to that extent will not sustain and therefore is set a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax liability of ₹ 3,31,994/- and education cess of ₹ 6640/- along with interest thereon and imposition of penalty under Section 76 of the Finance Act. In adjudication, original authority confirmed these proposals. On appeal, Commissioner (Appeals) vide the impugned order dt. 21.12.2009 upheld the original authority's order to the extent of classification of services rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvertisements for publishing, on commission basis, is not classifiable under taxable service falling under Section 65 (105 (e) and that such services are liable to service tax under Business Auxiliary Service [Section 65 (105) (zzb)]. In these circumstances, I-d. advocate contests that the services carried out by them cannot be brought under Advertising Agency Services and the demand of differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, which pertains to Advertising Agency Service . In the event, we find merit in the contention put forth by the Id. Advocate. Impugned order to the extent that it confirms the demand of differential tax liability on services rendered on commission received for canvassing advertisements will not be sustainable since the said service will not be taxable under Advertising Agency Service and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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