TMI Blog2018 (4) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... ned under Section 65 (105) (zzze) was brought into the Service Tax net only with effect from 16.06.2005 - Since the services were provided by the appellant prior to such effective date, service Tax demand cannot be confirmed under that category of service. Sale of space for advertisement in print media - Held that: - sale of space for advertisement in print media is specifically excluded from the definition provided in Section 65 (105) (zzzm) of the Act - Service Tax demand under such category of service cannot be confirmed against the appellant. Non-payment of service tax - security deposit - membership fees - Held that: - the appellant submitted that since the membership fee and security deposit were not realised by the appellant, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l amount of penalty on the appellant under Section 78 of the Finance Act, 1994. Besides, further penalty was also imposed under Section 77 of the Act. On appeal against the adjudication order, the ld. Commissioner (Appeals) vide the impugned order has upheld the adjudged demand confirmed on the appellant. 3. The ld. Advocate appearing for the appellant submits that due to various reasons, there were difference in the figure furnished in the ST-3 return vis- -vis reflected in the balance sheet. With regard to the services provided in relation to annual convention of tour operators, the ld. Advocate submits that the said service should fall under the taxable category of sponsorship service, defined under Section 65 (99) (a) of the Act. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parties including the Government Departments, we find that for sponsoring the event, the appellant was paid with the sponsorship amount. Since the orders issued by various Government Departments specified that the amount is towards sponsoring the event, we are of the view that the services, in this case, provided by the appellant should appropriately classifiable under sponsorship service as defined under Section 65 (99) (a) of the Act. Since under such category of service, the service receiver is liable to pay Service Tax under reverse charge mechanism, the appellant being a service provider cannot be fastened with the service tax liability. Therefore, we do not find any merits in the impugned order, so far as it confirmed the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e membership fee and security deposit were not realised by the appellant, no service tax is required to be paid thereon. However, we find that such aspects have not been dealt with by the authorities. Therefore, we are of the view that for ascertaining the factual aspects, the matter should go back to the original authority. If the claim of the appellant that it had not realized any amount towards the taxable service is correct, then the original authority should drop the demand of the service tax confirmed on the appellant in the original order. 10. Under the circumstances of the case, we do not find any justifiable grounds for confirming the penalty imposed on the appellant. Accordingly, the penalties imposed under Section 77 78 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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