2018 (10) TMI 546

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....; receiving advertisements from their customers for publishing in print media which includes cost of the space in the publication from the customers; paying service tax on the commission they received from print media. Appellant had taken up registration and discharged, as claimed by them, service tax liability till August 2004. When confronted to produce the documents as to discharge of such service tax liability and also for filing the returns for the period in question, October 2003 to February 2005, it was noticed that they could not produce the same and had not paid tax liability for the period post 2004. After recording the statements of individuals and investigation, show-cause notice came to be issued for the demand of undischarged ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submission that no tax liability arises out of the amount received as commission from print media is the law settled. Finally he prays that the penalty must be set aside by invoking provisions of Section 80 of the Finance Act 1994. 4. Learned A.R. reiterates the findings of the lower authorities. 5. On a careful consideration of the submissions made, we find that the issue is regarding non-deposit of the service tax collected by appellant from their customers due to which the adjudication proceedings took place and tax liability and interest thereof were confirmed along with penalties. 6. On perusal of the records, we find that appellant had not disputed the factual matrix that they had in fact charged and collected the service tax....