2019 (2) TMI 768

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....Respondent: Ms. Tamana Alam, DR ORDER PER: RACHNA GUPTA The impugned Appeal is preferred against Order-in-Appeal No. 143 dated 07.03.2018. In the said Order is the appellate adjudication to Show Cause Notice (SCN) No. 5589 dated 07.05.2014. As per the said SCN the appellant who is providing Commercial Training and Coaching Service and is also holding service tax registration was observed ....

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....ppellant was providing Commercial Training and Coaching Services (CTCS) and for advertising its center, the appellant had engaged various advertising agencies so as to get their advertisement published in the newspapers. It is impressed upon that out of the total value of the invoices 85% thereof was exempted from tax liability. It was only qua 15% of the total value that the service tax was paid ....

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.... clarifying that merely canvassing for advertisement for publishing on commercial basis is not classifiable under taxable service it being a business auxiliary service. Once the service received is not taxable question of taking credit does not at all arise there being no infirmity in the Order, Appeal is liable to be dismissed. 5. After hearing both the parties and perusing the record specific....

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....d agency which has received service in the form of business auxiliary service, an exempted service and not the appellant. Thus, it is wrongly observed by Commissioner (Appeals) that appellant has availed credit of exempted service (BAS). It is rather apparent from facts that for booking an advertisement with print media though through an agency on behalf of the appellant, it is the appellant only ....