2021 (3) TMI 358

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.... Coaching Service (CTCS). The appellant is receiving various input services including services of advertising agency and availing credit thereon, which was duly reflected in their ST-3 returns. 2. The appellant had engaged the services of various Advertising Agencies who provided space for advertisement in print media /radio/ electronics media, as well as for making/ preparing/ exhibiting the advertisements of the appellant. Consequently, the Advertising Agencies raised invoices on the appellant for the services rendered by it including service tax. The service tax duly paid by the appellant was availed as cenvat credit in terms of Rule 2(l) of the Cenvat Credit Rules, 2004. 3. In September, 2016, the Department sought details of cenvat c....

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....ct read with Rule 15(1) of the Cenvat Credit Rules. Being aggrieved with the said order in original dated 31.10.2018, the appellant filed appeal before the Commissioner (Appeals), Jodhpur. 6. The Commissioner (Appeals) dismissed the appeal referring to the master Circular No. 96/7/2007-ST, observing that it has been clarified that canvassing for advertisement for publishing on commission basis is not classifiable under taxable service falling under Section 65(105)(e) and such services are liable to service tax under Business Auxiliary Service under Section 65(105)(zzb). It was further observed that the advertisement agency should have charged service tax on the commission amount from the print media etc. to whom they were giving the servic....