2019 (6) TMI 1539

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....Shri S.S. Chatterjee, AR, for the Respondent. ORDER [Order per : P.K. Choudhary, Member (J)] - Briefly stated the facts of the case are that the Appellant is engaged in the business of providing advertising services which includes creation of advertisements and displaying such advertisements in media. The Appellant incurred certain expenses on behalf of its customers in the nature of travel, lod....

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....er and confirmed the demand along with interest and penalty, as proposed in the Show Cause Notice. Hence, the present appeal before this Tribunal. 3. We have considered the submissions of both sides and perused the appeal records. 4. We find that the issue to be decided in the instant case is whether the Appellant was liable to discharge service tax on the reimbursements received by it....

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....5. The Ld. DR. drew the attention of the Bench to Trade Notice No. 1/96-ST dated 31st October, 1996 issued by the Mumbai Commissionerate under CBEC Instruction Circular No. 341/43/96-TRU that stated that the value of taxable service in relation to advertising services shall include transportation, lodging, etc. He further reiterated the findings of the Commissioner (Appeals). 6. We find....