2018 (2) TMI 1121

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....incipal contract between the Department of Information and Public Relation (DIPR), Ministry of Information, State of Rajasthan and Rajasthan Samwad. 2. During the period i.e. Oct 2006 to Mar, 2010, M/s Rajasthan Samwad invoiced DIPR for certain services provided and recovered the consideration along with the invoice. Since the appellant was the joint venture partner/sub-contractor, the portion of the consideration was given to the appellant. Rajasthan Samwad paid Service Tax on the entirety of the consideration received, including the portion passed on to the appellant. Under such circumstances, the appellant did not pay further Service Tax on the amount received from Rajasthan Samwad. For non-payment of Service Tax, the Department proce....

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.... on the decision of this Tribunal in the case of Safe & Sure Marine Services Pvt. Ltd. V/s CST, Mumbai 2012 (28) STR 30 (Tri.-Mumbai). 5. Heard both sides and perused the records. 6. The fact is not under dispute that Service Tax attributable to advertising service provided by the appellant was discharged by the main advertiser, M/s Rajasthan Samwad. Such fact has been discussed by the Adjudicating Authority vide order dated 4/6/2012. The relevant paragraphs in the said order are extracted herein below:- 4.3 I find that assessee has submitted a letter in his defence during personal Hearing bearing No. Sr./Samwad/424 dated 15.07.2011, received from the Rajasthan Samwad and addressed to M/s Apex Advertising. In the said letter Rajast....