2013 (8) TMI 257

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....spondent: Shri M. Rammohan Rao, DC (AR) ORDER Per Mathew John; 1. The applicant has filed an application for change of respondents name to Commissioner of Service Tax, Chennai because they are presently registered with Commissioner of Service Tax, Chennai. Considering this fact, the prayer is allowed and in all future proceedings, the respondent's name would be shown as Commissioner of S....

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....was of the view that service tax should have been paid on such monies handled by the applicant under the category of Advertising Agency Service because they had taken service tax registration as Advertising Agency. Based on such argument, a show cause notice was issued and adjudicated confirming a demand of Rs.3,38,634/- along with appropriate interest and penalty. Ld. advocate for the applicant s....

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....erefore, she prays that her appeal may be admitted without any pre-deposit. 3. Opposing the prayer, Ld. AR for Revenue submits that applicants are registered as Advertising Agency. Therefore, service tax should be paid under the category of Advertising Agency Service. He further submits that there was no evidence before the lower authority to show that they were only canvassing and not playing ....

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....-2007 pointed out by the counsel for applicant. Further the position got explicitly incorporated in entry 65 (105) (zzzm) introduced, since 01-05-2006, in Finance Act, 1994. If such charges are not taxable in the hands of print media it cannot be taxable in the hands of agents who just collect and remit the money to the print media. There is no finding on the contention of assessee in reply to sho....