TMI Blog2023 (9) TMI 1417X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent : Mr. R. Ramachandran , Adv ORDER 1. This appeal has been preferred seeking the following relief : - 1. Pass any order or orders to set-aside the impugned order dated 03.08.2018, passed by the Hon ble Tribunal. 2. The challenge is essentially laid to the order of the Customs, Excise Service Tax Appellate Tribunal [ CESTAT ] dated 03 August 2018. As would be evident from the recitals appearing in that order, insofar as the issue of Central Value Added Tax [ CENVAT ] Credit was concerned, the same came to be lent a quietus at the stage of appeal itself. The only issue which thereafter appears to have survived for the consideration of CESTAT was with respect to the service tax liability in respect of advertising ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any service provided or to be provided to a client by an advertising agency in relation to advertisement, in any manner and w.e.f. 16.05.2008 the word client was replaced by any person. The expression advertising agency is defined under Section 65(3) of the Act to mean any person engaged in providing any service connected with the making preparation display or exhibition of advertising and that of the advertisement consultant. These definitions make it clear that scope of service which is included in the tax net extends not only to the person involved in making or preparing of advertisements but also includes the service by the person involved in display or exhibition of the advertisement. 9. From the admitted agreement of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the said submission as those amounts are mentioned to have been received for displaying the advertisements. Thus irrespectively the advertisement were prepared by M/s. Prime Site and M/s. Graphis Ads for their clients but those are displayed by the appellant for which he has taken an amount, the appellant is equally a service provider to that extent as already held above and the amount received is the gross amount for calculating the service tax liability of the appellant. We accordingly, are of the opinion that the adjudicating authority below have rightly confirmed the said demand. We find no infirmity in the order to that extent accordingly we hereby confirm the demand. Even if the circular of 23.08.2007 is not taken into consideration ..... X X X X Extracts X X X X X X X X Extracts X X X X
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