M\/s Bansal Classes Pvt. Ltd. Versus Commissioner, Central Goods and Service Tax
Service Tax
2018 (7) TMI 1012 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 11-7-2018
Appeal No. ST\/51467\/2018-ST(SM) – Final Order No: 52488\/2018
Service Tax
Hon'ble Mr. V. Padmanabhan, Member (Technical)
\nSh. Sanjiv Agarwal, Adv. for the appellant
\nSh. P. R. Gupta, DR for the respondent
\nORDER
\nPer : Mr. V. Padmanabhan
\nThe present appeal is filed against the Order-in-Appeal No. 137\/2017-18 dated 15\/3\/2018.
\n2. The appellant is engaged in providing the Commercial Training and Coaching Services and for such service they are registered for payment of service tax. They entrusted various advertising agencies for publishing advertiseme<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or publishing of advertisement.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n appellant. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Bansal Classes Pvt. Ltd. Versus Commissioner, Central Goods and Service TaxService Tax2018 (7) TMI 1012 – CESTAT NEW DELHI – TMICESTAT NEW DELHI – ATDated:- 11-7-2018Appeal No. ST\/51467\/2018-ST(SM) – Final Order No: 52488\/2018Service TaxHon'ble Mr. V. Padmanabhan, Member (Technical) Sh. Sanjiv Agarwal, Adv. for the appellant Sh. P. R. Gupta, DR for the respondent … Continue reading “M\/s Bansal Classes Pvt. Ltd. Versus Commissioner, Central Goods and Service Tax”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12646","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12646","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12646"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12646\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. He submitted that such service tax has been paid under the category of Advertising Services which are allowable as Cenvat Credit on input services as per the definition of Rule,2(l) of the CCR, 2004. Advertising Services are specifically mentioned the inclusive portion of the definition of Rule 2(l). He also submitted that it is not open to the department to dispute the classification of input service at the hand of the receiver of such services. Finally he submitted that the appellant was entitled to the Cenvat Credit.
\n5. On behalf of Revenue, we heard Shri P.R. Gupta ld. DR. He justified the impugned order and submitted that no service tax is payable on the payment to print media since the service tax<\/p>\n
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\n8. The ld. Counsel for the appellant has drawn attention to the copies of a few invoices which are available on record. He has also emphasized the relevant part of the agreement entered into by the appellant with advertising agencies. Perusal of such agreement indicates that the activities carried out by the advertising agencies included the preparation of such advertising as well as getting them published in print media. The service tax charged by such advertising agencies appear to be for service of the Advertisement Agency rendered to the appellant.
\n9. The definition of input service under Rule 2(l) of the CCR, 2004 provides for credit on any service used for providing the output service. In addition, in the inclusive part <\/p>\n
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