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Cce v. Azad Publications

Cce v. Azad Publications

(Customs, Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi)

St/44/03-Nb(A) (Arising out of Order-In-Appeal No. 342/Ce/Appeal/Ldh/03 Dated : 03.05.03 Passed By The Commissioner (Appeals), Ludhiana) | 03-03-2004

K.K. Usha, J. (President)

1. This is an appeal at the instance of the Revenue challenging the order passed by the Commissioner (Appeals) Central Excise, Ludhiana Dated. 30.05.03 holding that the respondent would not come within the definition of advertising agency for the purpose of liability to pay service tax. The respondent is permitting display of advertisement on its site and raising bills for realizing rental charges. SCN was issued alleging that in case they are providing advertising service to their clients, therefore, they are liable to pay service tax in respect of rental charges.

2. Commissioner (Appeals) took the view that mere sub-letting site to an advertising agency without providing services of the nature defined under the Finance Act would not make the respondent liable to pay service tax.

3. We find that the Commissioner (Appeals) has taken the correct view. The activity of the respondent will not bring it under the definition of advertising agency. Under these circumstances, the contentions raised by the appellants are devoid of merit. The appeal, therefore, stands dismissed.

Advocate List
  • For Petitioner : S.M. Tata, SDR
  • For Respondent : K.K. Anand, Adv.
Bench
  • K.K. USHA, PRESIDENT
  • C.N.B. NAIR, MEMBER
Eq Citations
  • 2006 [3] S.T.R. 249 (TRI. DELHI)
  • 2004 (167) ELT 59 (TRI. - Delhi)
  • 2006 [3] S.T.R. 249 (Tri. - Del)
  • LQ/CESTAT/2004/748
Head Note

Indirect Taxes — Service Tax — Finance Act, 1994 — S. 65(105)(zf) — Advertising agency — Liability to pay service tax — Held, respondent would not come within definition of advertising agency for purpose of liability to pay service tax — Activity of respondent would not bring it under definition of 'advertising agency' — Appeal against order of Commissioner (Appeals) dismissed