2018 (7) TMI 1125

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....R) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the Order-in-Revision dt. 09/09/2008 passed by the CCE exercising his power under Section 84 of the Finance Act, 1994 whereby the Commissioner has set aside the order passed by the original authority. Aggrieved by the said order, the appellant has filed the present appeal 2. Briefly the facts of the presen....

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.... period from April 2005 to June 2006 and also imposed penalties under Sections 76, 77 & 78 and demanded interest under Section 75. 3. The case was listed for hearing but the appellant has not appeared and has requested the Tribunal to decide the case on merits after considering the grounds of appeal and the decisions relied upon by him. Since the issue involved in the present case is in a narro....

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....nt are not the appellant's client and the agency does not raise the bill on the media. Further the discount in advertisement charges offered by the media is not the value of taxable services leviable for the purpose of service tax. Similarly the appellant has also contested the penalty imposed by the Commissioner on the ground that appellant has no intention to evade service tax as he has been....

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....ort of his submission, we find that the service tax is leviable on the taxable service provided by the advertising agency to its clients and there is no shortfall on the service tax payment on the amounts billed to the clients. However, we find that the case laws relied upon by the appellant is squarely applicable in the present case. Further we find that the Tribunal in the case of Euro RSCG Adve....