TMI Blog2019 (8) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2014, have certified that the appellant have allowed discounts to their customers/clients and service tax will be charged on the net amount of the bill after allowing said discount. A copy of the certificate is available on appeal record - demand set aside. Charge of service tax from the appellant as a subcontractor - HELD THAT:- It is an admitted fact that the appellant received ₹ 37.12 lakhs from M/s A.D. Point, who were the principal advertiser/contractor and they have certified that they have charged service tax on such activity and services which were provided by the appellant through them, from their client/principal. The service tax was further deposited with the Central Government - the issue is decided by Hon ble Patna H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) For The Appellant : Shri Kapil Vaish (C.A.) For The Respondent : Shri Rajeev Ranjan (Addl. Commr.) AR ORDER Per: Anil Choudhary The issue in this appeal as to whether the appellant is rightly charged to service on (i) the amount of discount allowed to its customers. (ii) On the ground of inadvertent credit in its books of account. (iii) Whether the appellant is liable to pay service tax on its turnover achieved through the main contractor. 2. The brief facts of the case are that the appellant is providing the services of advertisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is audited. Accordingly, we set aside the demand of ₹ 4,99,802/-. 5. The second issue relates to charge of service tax from the appellant as a subcontractor. It is an admitted fact that the appellant received ₹ 37.12 lakhs from M/s A.D. Point, who were the principal advertiser/contractor and they have certified that they have charged service tax on such activity and services which were provided by the appellant through them, from their client/principal. The service tax was further deposited with the Central Government. We find that learned Commissioner relied upon the Circular dated 23/08/2007 in confirming the demand of service tax. This issue, we find is decided by Hon ble Patna High Court in the case of H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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