MUDRA COMMUNICATIONS (P.) LTD. Vs. CCE

JUDGEMENT

(1.) THIS stay petition is directed against the waiver of pre -deposit of the following amounts:

(2.) THE confirmation of the demand of the Service Tax as indicated herein above has arisen on the ground that the applicant has not discharged the Service Tax liability on the commission received by him from the advertisement media. It is the findings that the consideration received by the applicant should be included for discharge of paying Service Tax liability consequent penalties and interest.

(3.) LD . SDR on the other hand submit that the issue is now squarely covered in favour of the Revenue by the decision of the Hon'ble High Court of Madras in the case of Adwise Advertising Pvt. Ltd. v. UOI : 2001 (131) ELT 529 (Mad.). She would draw our attention to the fact that in that case also the issue was regarding advertising agency and the commissions received. It is her submission that though the word used in the invoices given by the electronic media to the current appellant is 'discount', but it is in fact the commission received by the appellant from the electronic media. She would submit that the applicant should be put to some conditions before appeal is heard and disposed off.