TMI Blog2019 (6) TMI 1539X X X X Extracts X X X X X X X X Extracts X X X X ..... 2006 - HELD THAT:- The contract executed by the Appellant with its customers specifically state that all out-of-pocket and other commercial expenses shall be reimbursed to the Appellant on actuals. Further, the Revenue has not disputed the fact that such amounts were being received by the Appellant without any mark-up. Reliance placed in the case of the Hon ble Supreme Court in the case of UNI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri P.K. Choudhary, Member (J) and P. Venkata Subba Rao, Member (T) Shri S.K. Goel, CA, for the Appellant. Shri S.S. Chatterjee, AR, for the Respondent. ORDER [Order per : P.K. Choudhary, Member (J)] - Briefly stated the facts of the case are that the Appellant is engaged in the business of providing advertising services which includes creation of advertisements and displaying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting Authority dropped the demand proposed in the notice. On appeal, the Commissioner (Appeals) overturned the Adjudication Order and confirmed the demand along with interest and penalty, as proposed in the Show Cause Notice. Hence, the present appeal before this Tribunal. 3. We have considered the submissions of both sides and perused the appeal records. 4. We find that the issue to be deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is ultra vires Section 67 of the Finance Act and that such expenditure cannot be considered for charging service tax. 5. The Ld. DR. drew the attention of the Bench to Trade Notice No. 1/96-ST dated 31st October, 1996 issued by the Mumbai Commissionerate under CBEC Instruction Circular No. 341/43/96-TRU that stated that the value of taxable service in relation to advertising services shall in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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