TaxTMI 
TaxTMI 
2015 (10) TMI 56
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....f Tourism, Govt. of India for campaign "India as tourist destination" in print and electronic media and outdoor hoardings in London, New York and Paris and also discharged the service tax liability on the amount of agency commission received from Govt. of India. It is the case of the Revenue that the appellant is required to discharge service tax liability on the amount of rent and other expenses incurred on such hoardings and would get covered under the category of "Advertising Agency Services". The appellant has contested the show cause notice on merits as well as on limitation. Adjudicating authority after following due process of law, did not agree with the contention raised and confirmed the demands with interest and impose penalty und....
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....is his submission that the same view has been decided by the Tribunal in the case of Prithvi Associates vs. CCE - 2006 (1) STR 32 (Tri-Mum) and followed in the case of Foster Wheeler Energy Ltd. vs. CCE - 2007 (7) STR 443 (Tri-Ahmd). He would submit that identical issue as to the tours and travels undertaken by Cox and Kings were considered by the Bench and held that the operation of tours which was conducted abroad is not taxable. It is his submission that this case law is reported in 2014 (35) STR 817 (Tri-Del). 3.2 On limitation it is his submission that the Ministry of Tourism refused them to pay service tax on media costs on the ground that such services are not taxable as the contract is with the Govt. of India. 4. Learned D.R. on t....
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....vered from the appellant is in respect of outdoor campaign. It was not in dispute that the hoardings/bill boards and media costs and the advertisement published in print and electronic media were abroad i.e. London, New York and Paris. If that be so, the advertisement campaign has to be looked into as to who is the service recipient and service provider. In the case in hand it is not in dispute is that the media costs were incurred by the appellant beyond the territorial waters of India and the ratio of judgement of Cox and Kings (supra) would be directly applicable. We find that this decision of this Tribunal in the case of Cox and Kings (supra) was considering the issue wherein the appellant therein was conducting international tours, rev....