9911796707
TMI Blog2025 (1) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... resent adjudication are the appellant are engaged in providing 'Commercial Training and Coaching Services' which is a taxable service not being covered under the services specified in negative list given under Section 66D of Finance Act, 1994. Nor any exemption has been granted to the said service vide mega Notification No. 12/2012. The appellant, however, was observed to have availed the Cenvat credit amounting to Rs. 1,13,36,616/- during the period from April 2015 to 2017, on the invoices issued by several advertising agencies. 2. Those agencies were engaged in booking, canvassing for advertisements on commission basis fixed by Indian Newspaper Society for publishing the same in print media. The said advertising agencies have paid servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants. As per trade practice in case of advertising services, as has been clarified vide CBIC Circular No. 341/43/1996-TRU dated 31.10.1996 that the invoice amount was the consideration for the services rendered by the advertising agencies to the appellants. The advertisement services and business promotion activities are specified in the inclusion clause of the definition of input service under Rule 2(l) of Cenvat Credit Rules, 2004. Hence Cenvat credit taken by the appellant on the strength of such invoices and utilized for discharging the appellants service tax liability is well in conformity of the law. 6. Learned counsel also mentioned that there have been several decisions including the decision in appellant's own case wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a for publishing such advertisement. The only dispute in the present case is whether such service tax paid to advertising agencies can be allowed as Cenvat Credit as input service in the hands of the appellant. 8. The ld. Counsel for the appellant has drawn attention to the copies of a few invoices which are available on record. He has also emphasized the relevant part of the agreement entered into by the appellant with advertising agencies. Perusal of such agreement indicates that the activities carried out by the advertising agencies included the preparation of such advertising as well as getting them published in print media. The service tax charged by such advertising agencies appear to be for service of the Advertisement Agency rende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to prove that it is the appellant who is the service recipient qua the advertising services though the services have been received from the provider thereof by the appellant after engaging an agency for the purpose. Agencies by the definition itself are the organisation working on behalf of their client. It is the said agency which has received service in the form of business auxiliary service, an exempted service and not the appellant. Thus, it is wrongly observed by Commissioner (Appeals) that appellant has availed credit of exempted service (BAS). It is rather apparent from facts that for booking an advertisement with print media though through an agency on behalf of the appellant, it is the appellant only who is recipient for the adv ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
