2018 (9) TMI 649

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....amesh 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 department has proposed demand of Service ....

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....s 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. * CESTAT, New Delhi, Vs. Maccann Erikson (India) Pvt Ltd - 2008 (1) TMI 137. 3. Ms.Ni....

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....tent 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 value of taxable services and have evaded the service Tax by not filling the correct ST-3 retur....

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....ent 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 Service was not a taxable service during the said period." From the reading of both the paragr....