2024 (3) TMI 857

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....e case are that the appellant who is engaged in producing television programmes and supervision of production activities were registered with the Service Tax Department under the category of 'Advertising Service'. It appeared to Revenue that they were not paying appropriate service tax on advertising service and not were registered and paying service tax for other taxable services. Scrutiny of the balance sheet for the financial years 2005 to 2007 and other documents relating to payment of service tax by Revenue appeared to indicate that the appellant produce television serials / programmes on behalf of television channels for fixed charges for each episode. The appellant vide their letter dated 6.2.2009 admitted to the fact that the servic....

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....siness of Advertising and also in the business of providing TV Content (TV Programs) for TV channels. The Appellant as an advertising agency releases advertisements in print media of various clients. Both streams of collection have been accounted for under the heading "Revenue from Programme and Advertising Service". With respect to the television serials produced by the Appellant on behalf of the TV channels the Appellant collects the cost of production of TV programmes. The Appellant has discharged service tax for the amounts received from TV channel for TV Content Production. As regards the release of advertisements through print media the Appellant only arranges for releasing the advertisement in the print media on behalf of the clients....

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.... 3,98,755 3,93,121 5,634 2007-08 46,02,714 8,54,398 7,12,049 1,42,349 2008-09 35,51,599 3,17,655 3,17,658 -3 Total 1,32,68,619 19,71,576 18,23,593 1,47,980 She relied on the clarification issued by the Tax Research Unit vide F. No. 332/4/2008 - TRU dated 05.05.2008 and stated that Service Tax is not leviable on that component of sale of space in print media even if it is provided by advertising agency and commission earned by the advertising agency is only liable to Service Tax. Hence the impugned order merits to be set aside. 5. The learned Additional Commissioner (AR) on behalf of Revenue has stated that the Appellant has not produced any documentary evidence and therefore the tax....