KERALA PUBLICITY BUREAU Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) BOTH these appeals pertain to the same issue and hence, they are taken up together for disposal as per law. ST/148/2006

(2.) THIS appeals arises from O -I -A No. 45/2006 -S.T., dated 15 -3 -2006 by which the Service Tax demand of Rs. 30,917/ - under Section 75 of the Finance Act has been confirmed besides penalty of like sum under Section 78 of the Act.

(3.) THE brief facts of the case are that the appellants were covered under the category of advertising agencies. The Audit found that they had collected incentives from M/s. Malayala Manorama. The Revenue has considered these receipts as extra commission and had proceeded to recover Service Tax on these amounts by invoking larger period. In this case, by Stay order No. 881/2006 dated 25 -8 -2006, this Bench was pleased to grant waiver of pre -deposit following the ratio of earlier stay Order No. 476/2006 dated 17 -5 -2006 [2006 (4) S.T.R. 136 (Tribunal)] rendered in similar matter as in the case of M/s. Marketing Consultants and Agencies Ltd. v. The Commissioner of Service Tax.