TaxTMI 
TaxTMI 
2018 (9) TMI 649
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....itina Nagori (A.R.) ORDER Per: Ramesh Nair The appellant were engaged in providing advertising services on behalf of the advertiser to the client for which the advertising company and print media is paying commission to the appellant on which they have discharged the Service Tax. In addition they also received incentive from the Advertising Agency and Print Media, on this incentive the de....
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...., not given any finding. He further submits on itself, the demand of incentive received from print media is not taxable. He placed reliance on the following judgments. • CESTAT, Allahabad, Vs. Patel Advertisers-2018 (2) TMI 646. • CESTAT, Ahmedabad Vs. P Gautam & Co.-2011 (9) TMI 392. • CESTAT, Chennai Vs. Thangammal Traders - 2017 (10) TMI 286. â€....
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....e part of the assessee appears to have been committed by way of suppression of facts with intent to evade payment of service tax and thereby attracts the extended period of 5 years, as envisage under Section 73 of the Finance Act, 1994, as amended. Since the said assessee have failed to disclose the correct value of taxable service and suppressed the value of taxable service and suppressed the val....
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.... not agitated the said payment nor have they raised contrary issues in so far as the said payment is concerned. Therefore, i find that the demand under reference, in so ar it relates to the period 2003-04 to 2004-05 and amounting to Rs. 1,25,649/- is found require4d to be confirmed. The demand for the period 200-01 to 2002-03, amounting to Rs. 92,716/- does not stand since the Business Auxiliary S....