2023 (9) TMI 1098

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....it was revealed that the appellant had made payments to various parties towards Exhibition expenses, Sales Promotion expenses and Advertisement expenses in foreign currency to the foreign based service providers. It was contended by the department that these services being classifiable under the category of 'Business Exhibition Services', 'Business Auxiliary Services' and 'Advertising Agency Services' and the appellant being the recipient of the said services, person liable to pay Service Tax under the provision of Section 66A of the Finance Act, 1994, on reverse charge mechanism. Accordingly, a show cause notice dated 15.03.2013 was issued to the appellant. The Adjudicating Authority vide Order-in-Original confirmed the, i) Service Tax of ....

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.... provided in India to India based service recipient, the Learned Commissioner (Appeals) rejected the appeal to the extent it relates the demand of Service Tax of Rs. 35,98,876/- and Rs. 2,23,358/- towards Advertising Agency Service received from foreign based service providers. Being aggrieved by the Order-in-Appeal the appellant filed the present appeal. 2. Shri R R Dave, Learned Consultant appearing on behalf of the appellant submits that the demand was confirmed on advertising agency service on the reverse charge mechanisms on the appellant despite the fact that advertising agency service was provided by the foreign based service provider outside India. Therefore, when the service was performed outside India, which is out of the taxable....