TMI Blog2020 (2) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant had claimed commission at the rate of 15 per cent only which meant that there was no change in the rate of commission. Agency billing - HELD THAT:- The Commissioner (Appeals) found that even if the Appellant was providing services through another advertising agency the amount received as it s share of commission will be included in the taxable value. Commission/discount passed to the customers - HELD THAT:- The Appellate Commissioner (Appeals) found that the Appellant was providing service to the print media as an agent and so the amount received from the print media would be taxable for the purpose of discharge of service tax. Finding no merit in the contentions raised by Appellant, the Commissioner (Appeals) dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctober, 2019 no Counsel appeared for the Appellant and, therefore, the matter was directed to be listed on 2 December, 2019. On 2 December, 2019 again no Counsel appeared on behalf of the Appellant. The Bench, therefore, directed that a notice be sent to the Appellant and the learned Counsel appearing for the Appellant by registered post with acknowledgment due to inform them that the Appeal would be listed for hearing on 21 January, 2020. 4. The office has pointed out that a communication dated 1 January, 2020 was sent to the Appellant as also learned Counsel for the Appellant by registered post with acknowledgment due. The track consignment report mentions that the envelope was served upon the Appellant on 6 January, 2020 and upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he short payment of duty amounting to ₹ 6, 64,641/-. The Adjudicating Authority confirmed the demand and imposed penalty of an equal amount. 10. It is against this order of the Adjudicating Authority that an Appeal was filed before the Commissioner (Appeals), who by the impugned order has dismissed the Appeal. It transpires from the Appellate order that three issues were raised. The Appellant had submitted that while arriving at the taxable value, the Department did not consider the deductions from the gross receipt of the billing and the three items noticed by the Appellate Authority are as follows:- a. Rate difference passed to print media b. Agency billing c. Commission/discount passed to the customers. 11. In regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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