TaxTMI 
TaxTMI 
2009 (11) TMI 218
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....ellant. Sandeep Sachdeva for the Respondent. ORDER B.S.V. Murthy, Technical Member. - In this case both the revenue and as well as the party are in appeal. M/s. Purnima Advertisements & Promotion Pvt. Ltd. ('Purnima' for short) are engaged in providing advertisement services and filed a refund claim for Rs. 42,68,686 on the ground that they have paid excess service tax on full gross amount b....
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....lic on commission basis is not classifiable under the taxable service as advertising agency service. Such services are liable to service tax under business auxiliary service. Purnima is engaged only booking of space or time. Whenever a request is received, Purnima simply books the space in the newspaper or books the time in the media and thereafter collects the amount paid to the media or newspape....
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.... time. We agree with the learned Commissioner (Appeals) that the master circular covers the case of the appellants and therefore, the Revenue's appeal about classification cannot be accepted. 3. The second contention is that the refund claim of Rs. 13,73,910 which pertains to the service tax paid prior to 25-1-2004 is hit by the limitation under section 11B of the Central Excise Act, 1944 made ....
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....lants. In para 6.1 of the clarification, it has been stated it is important to note that any amount of service tax paid in excess of the actual liability is refundable only if it is proved that the claimant of refund had already refunded such amount to the person from whom it was received or had not collected at all. It is not the finding of the lower authorities that appellants have not refunded ....