2018 (12) TMI 437

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....it or the activities which are covered by the definition of advertising agency. In addition the appellant is also acting like a middleman between his clients and print media. He receives the advertising material from his clients and forwards the same to print media for further printing etc.. The amount collected by the appellant from his clients is paid to the print media, after retaining 15% of the same as his commission. The appellant was discharging Service Tax on the said 15%, so retained by him. Further the appellant was also collecting and forwarding advertisement to electronic media on commission basis and was paying Service Tax on an amount of 85% which stands paid to the electronic media. The electronic media was further payi....

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....dvertising material to the print media for further printing. There is no creativity involved and they acted like a businessman. In such a scenario, he submits that inasmuch as the activity was not covered under the category of "advertising agency services", the demand on the balance 85% is not justified. He also submits that in any case and in any view of the matter, the 85% collected by them is further transferred to the print media as their cost for printing the advertisement. As such the same cannot be considered to be a consideration for the services provided by him to his customers so as to levy the same to the Service Tax. In respect of his above submission he has placed strong reliance on Board's Circular No.F.No.345/4/97-TRU d....