2018 (9) TMI 1583

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....arized below, for the sake of convenience. Sl. No. Details of Services Period of dispute 1. Sale of space for Advertisement Services (ADS) (amendment 01.06.2007) May 2006 to May 2010 2. Renting of Immovable Property Services (RIS) (amendment 01.06.2007) June 2007 to March 2010 3. Membership of Club or Association Service (MCA) June 2005 to May 2010 4. Business Support Services (BSS) April 2006 to May 2009 5. Convention Services (CS) March 2007 to May 2007 6. Management Consultant Services (MCS) February 2006 to April 2007 2. We have heard Shri J. Shankar Raman, Ld. Advocate, for the appellant and Shri Arjun Raghavendra, Ld. Department Representative, for the Revenue. 3.1 W....

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....ould not attract service tax as the same is clearly excluded from the definition of taxable service. He humbly prayed that the demand of service tax on Advertisement charges collected by them may be set aside. 3.2 Per contra, the learned DR supported the findings of the lower authorities. 3.3 Section 65(105)(zzzm) of the Finance Act, 1994 defines service in relation to sale of space or time for advertisement in any manner, but the same would not include sale of space for advertisement in print media and sale of time slots by a Broadcasting Agency or an organization, which was amended w.e.f. 01.06.2007, whereby print media was modified to include "newspaper and book". The Revenue has mainly relied on the statement of one of the employe....

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....he appellant is not covered by the definition of Sale of Space for Advertisement Services and, therefore, the same is not exigible to service tax. The demand, therefore, confirmed by the learned Commissioner (Appeals), is set aside on this count. 4. With regard to Sl. No. 2 of the table above, it is submitted that the same issue was under serious litigation before various judicial forums and, therefore, it was too premature to say that there was any service element. The law, as amended from 01.06.2007, till the further amendment by the Finance Act, 2010, saw multiple litigations, but, however, the learned Counsel submits that he is not pressing for the demand at the moment while he pleads for deletion of penalty. 5.1 With regard to se....