2024-VIL-386-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax – Section 66D of Finance Act, 1994 – Classification of service – Demand of tax – Appellant is registered with Service Tax Department for providing service under category of Advertising Agency Services – On-going through the nature of services undertaken by Appellant, revenue viewed that services provided by Appellant were appropriately covered under category of Business Auxiliary Service – Department issued show cause notice to Appellant, proposing demand of service tax under category of Business Auxiliary Service – Commissioner confirmed demand proposed in show cause notice – Whether Appellant is indulged in providing Business Auxiliary Service or Advertising Agency Service – HELD – Appellant claimed that services provided by them are sale of space for advertisement in print media, whereas revenue seeks to classify same under Business Auxiliary Service – Newspaper agencies sold their space for advertisement in their print media at a discount to Appellant – Appellant in turn sold that space to various advertisers at tariff notified by newspaper agencies – Undisputedly, Appellant has provided service of sale of space in print media – Service of sale of space for advertisement in print media would be covered under Negative List specified by Section 66D of the Act – Services provided by Appellant would have merited classification under category of Advertising Agency Services – Demand made by classifying services provided under category of Business Auxiliary Services on a notional value of commission received cannot be sustained – Demand confirmed in impugned order is set aside – Appeal allowed
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