TaxTMI 
TaxTMI 
2018 (7) TMI 254
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....as noticed that they are availing services of Advertising Agencies, namely, M/s. N & D, Delhi Communications Pvt. Ltd., M/s. Vivegam Ads, M/s. Vinotham Ads and M/s. Padanisa Communications Pvt. Ltd. for advertising their products on TV channels. These Advertising Agencies, in turn, used the services of broadcasting. Broadcasting Agencies raised invoices on the Advertising Agency, including the service tax payable. Such service tax is reimbursed by the Advertising Agency. The Advertising Agencies received agency commission from the respondent and pay appropriate service tax on such agency commission alone. In addition, they passed on the broadcasting charges and the service tax paid thereon by mentioning that it is the broadcasting charges a....
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....inst the provisions of the Cenvat Credit Rules, 2004. He, therefore, argued that the credit is not eligible. 3. Learned Counsel, Shri. M. N. Bharthi, appeared and argued on behalf of the respondent. He furnished a copy of the invoice and submitted that the name of the appellant is clearly shown in the invoice. The Registration No. of the service provider (Broadcasting Agency) as well as the service tax paid on Broadcasting Services is also mentioned in the invoice. Thus, all necessary requirements, as provided in Rule 4A of Service Tax Rules, is complied in the invoice. The Department has proposed to deny the credit, alleging that the Broadcasting Services are not rendered to the appellant directly by the Broadcasting Service Organizations....
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....ts like soaps, shampoo, detergents, etc. are popularized by advertisements in electronic and other media. 6. The second ground on which the credit is denied is that the invoice on which credit is availed is issued by the Advertising Agency who is an intermediary to provide the services of broadcasting. The nature of broadcasting service is such that the time slots are taken by Advertising Agencies who, in turn, provide such services to the manufacturers/customers, who intend to have their advertisements broadcasted on the TV (Kalaignar TV Pvt. Ltd.). The invoices do contain the name of the Advertising Agency as well as the name of the appellant and the product. It also mentions the service tax paid for Broadcasting Services. The proviso to....