TMI Blog2021 (3) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... ame called, which are utilised in providing output service. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 52785 of 2019-SM - FINAL ORDER NO. 51094/2021 - Dated:- 5-3-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Sukriti Das Sh. Shantanu Kumar, Advocates for the appellant Shri P. Juneja, Authorised Representative for the respondent ORDER The appellant is engaged in the business of imparting commercial coaching to the students of Engineering Examinations such as IIT-JEE, AIEEE, etc. and thus, is duly registered with the Service Tax department for payment of service tax under the category of Commercial Training and Coaching Service (CTCS). The appellant is receiving various input serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the advertising agents on the services rendered by it to print media and not to the appellant. Further, the service rendered by advertising agencies qualify as input service for the print media from whom the advertising agents have received the commission and thus are not relatable to the appellant, hence cannot be treated as input service under Rule 2(l) of the Credit Rules. 5. The show cause notice was adjudicated on contest by the learned Assistant Commissioner, CGST, Kota who vide order in original dated 31.10.2018 confirmed the demand proposed in the show cause notice, alongwith recovery of interest and also imposed penalty of ₹ 2,40,680/- under Section 76 of the Finance Act read with Rule 15(1) of the Cenvat Credit Rules. Bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utput service for providing an output service and further includes services used in relation to advertisement or sales promotion among others. It is further admitted that the appellant have paid the bill of the advertisement agency including service tax and thereafter taken credit as permissible under rule 3 read with rule 2(l) of the Cenvat Credit Rules. It is further urged that the whole exercise is by way of change of opinion as the appellant is a regular assessee filing ST-3 returns regularly. Thus, the demand invoking extended period of limitation is bad on this score. It is further urged that similar issue arose before this Tribunal before a co-ordinate Bench in the case of Bansal Classes Pvt. Ltd., vs. Commissioner, CGST wherein vide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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