2006 (11) TMI 22

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....he sides, we find that vide the impugned orders authorities below have confirmed service tax against the appellants and imposed penalties on the ground that activities undertaken by them in India for and on behalf of their principal M/s MTV Network Asia situated in Hong Kong, with whom they have entered into an agreement amount to services provided by an advertising agency. 2.For better appreci....

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....ng potential advertisers with information regarding advertising on any of the channels." 3.Our attention has been drawn to the precedent decision of the Tribunal in the case of Zee Telefilms Ltd. and Star India (P) Ltd. v. Commissioner of Central Excise (Appeals), Mumbai-IV- 2006 (4) S.T.R. 349 (Tribunal) = 2006 (110) ECC 582. Identical services were being taken by the appellant in terms of agr....

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....report to STAR TV on the market and representative advice with regard to the market. (e) Conducting credit investigations of advertisers. (f) Render such information, advisory and supervisory services in matters of research and promotion as may be practicable and reasonable for representative or its research and promotion organization. (g) Co-operate fully with STAR TV in promoting and ad....