2017 (9) TMI 785

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....ants Shri Ranjan Khanna, DR for the Respondent  ORDER Per: Ashok K Arya  M/s. Kohinoor Publicity is in appeal against the Order-in Appeal No.116/2013 dated 29.8.13 passed by Commissioner (Appeals) wherein inter alia demand of service tax amounting to Rs. 12,03,614/- along with interest and equivalent penalty has been confirmed. 2. The brief facts are that:- (i) the appe....

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....s in appeal before the Tribunal. 3. Both the sides represented by learned Counsels, Shri Kumar Vikram, for the appellant and Shri Ranjan Khanna, for the Revenue have been heard. 4. The main pleading of the appellant is that service tax is payable on the actual amount received by them. The appellant states that they did receive 15% of the commission from news papers and print media for provid....

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....bility arises only on the actual amount collected by the appellants and not 'on the full discount received by them from the advertising agency, from news paper or the media'. The Tribunal in the said case observed as under: "5. Another point which Commissioner (Appeals) has decided in favour of the appellants is that the Service tax liability arises only on the actual amount collected by the ap....

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....this regard, we give one more opportunity to the appellant to provide evidence substantiating the fact that they retained only 3% to 5% of commission received from the newspaper agency or printing media. Once it is substantiated by documentary evidence, the service tax will be charged only on the retained amount of 3% to 5%, which is actual consideration for advertisement services provided by the ....