2009 (9) TMI 738

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....ppellant. Ms. Sudha Koka, SDR, for the Respondent. ORDER This stay petition is directed against the waiver of pre-deposit of the following amounts :- (a) Duty - Rs. 6,95,864/- and Rs. 5,99,605/- (b) Interest. (c) Penalty - Rs. 100/- per day u/s 76. (d) Penalty - Rs. 1,000/- u/s 77. (e) Penalty - Rs. 12,95,469/- u/s 78. 2. The confirmation of the demand of the Service Tax....

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.... media + service charges on which also Service Tax liability is discharged by the appellant. He would submit that the issue is directly covered by the decision of this Bench in the case of McCann Erickson (I) Pvt. Ltd. [2008 (10) S.T.R. 365 (T-Del.)]. 4. Ld. SDR on the other hand submits that the issue is now squarely covered in favour of the Revenue by the decision of the Hon'ble High Court of....

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.... from the electronic media. We find that the adjudicating authority in his finding portions has clearly held that "15% of the value relates to discounts towards agency commission................ the assessee is raising bills to the clients for the amount paid by them to the media (i.e. 85% of the advertising charges + Service Tax on 85%) plus their own commission of 15% + Service Tax on 15%". It i....