Tribunal overturns order due to oversight, grants appellant chance to present evidence.

The Tribunal set aside the order on the first issue, finding the adjudicating authority failed to consider relevant precedents and Circulars. On the second issue, the Tribunal agreed with the appellant's defense of invoices issued by electronic media for Cenvat credit but remanded the matter for further consideration. The appellant was granted the opportunity to present additional evidence. The appeal was allowed by way of remand, and the stay petition was disposed of accordingly.

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Issues:
1. Proper payment of Service Tax by the appellant on commission received for forwarding advertising material to print media.
2. Correctness of Service Tax payment by the appellant on forwarding advertisements to electronic media and availing Cenvat credit.

Analysis:

Issue 1:
The appellant acted as a middleman between clients and print media, retaining 15% commission and paying Service Tax on it. Revenue contended that Service Tax should be paid on the full 100% value. The appellant argued that the activity did not fall under "advertising agency services" and the 85% transferred to print media was for printing, not for services to customers. The appellant cited Board Circulars and Tribunal decisions to support their case. The Tribunal found the adjudicating authority failed to consider relevant precedents and Circulars, leading to the order being set aside for fresh decision.

Issue 2:
Regarding the second issue, the appellant agreed to pay tax on the full 100% value collected from customers and forwarded to electronic media. The appellant defended the validity of invoices issued by electronic media, stating the inclusion of customers' names did not invalidate them for Cenvat credit. The Tribunal agreed with the appellant on this point but remanded the matter for re-consideration in light of various decisions. The appellant was granted the opportunity to present additional judgments or documents. The appeal was allowed by way of remand, and the stay petition was disposed of accordingly.

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