TMI Blog2023 (9) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... gratitude, media house passed on certain discount/incentives to the Respondent against which Service Tax was already discharged by themselves. Therefore, the said incentive can t be equated with consideration to the activities carried out by the Respondent for the reason that Respondent had not promoted or canvased in placing of advertisement by its client on any specific media house and the choice of media house nested with the clients, for which it can t be considered as any kind of activity against which incentive/discount was received by the Appellant as a consideration, apart from the fact that against placing the order of its client in the print or broadcasting both media house as well as Respondent had discharge their Service Tax lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers in the print and broadcasting media, the Respondent prepares media plan, seeks approval of its plans, takes note of its suggestion, seeks choices of Media House for publication purpose and publishes the same. On its own, Respondent does not promote or canvass for any media houses for placing advertisement by its clients and depending on the media house chosen by the clients, the Respondent places order for publication, charges Service Tax against commission received by it for such publication, applicable Service Taxes were charged by media house on the cost of media publication, which in turn was passed on directly to the advertisers by the Respondent for payment. The dispute relates to the volume discount/incentives received by the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He further submitted that the scope and term of the services rendered by the Respondent M/s. Group M Media (I) Pvt. Ltd. house is intermediary and not advertising agency services in respect of the volume discount as it had received from the media house and in view of the decision of the Tribunal passed in the case of BBC World (India) Pvt. Ltd. Vs. CST in New Delhi reported in 2009-YIOL-376- CESTAT-DEL, duty is payable by the Respondent for which order of Commissioner is required to be set aside. 4. In response to such submissions, Learned Counsel for the Respondent Mr. Prasad Paranjape submits that issue is no longer resintegra in view of the decision of this Tribunal which are passed in Respondent s own case on 27.08.2014 and 02. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e perused the case record, the review order passed by the Committee of Commissioner, written notes and the case law compilation submitted by the learned Counsel for the Respondent. At the outset it is to be said that Service Tax has been discharged on the basis of invoice raised by the media house by the clients/ advertisers on the entire consideration amount and against service commission received by the Respondent from the advertisers, service tax was also discharged but because of large volume of advertisement was facilitated by the Respondent, as a token of gesture/gratitude, media house passed on certain discount/incentives to the Respondent against which Service Tax was already discharged by themselves. Therefore, the said incentive c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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