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2011 (1) TMI 238 - CESTAT, MUMBAIDemand - The period involved in this case is from May, 2001 to June, 2002 and undisputedly the appellant was doing the job of conceptualization and writing contents of the advertising material such as advertising films, radio and print Ads which were used by Ambience to produce final advertising material - The circular dated 23-8-2007 clarified that given taxable service intended to be used as input service by any service provider the liability to pay service tax is on the service provider - The appellant submitted that they produced a certificate before the Commissioner (Appeals) to the effect that Ambience has paid the service tax. However, the learned Commissioner (Appeals) has not taken the certificate on record nor gave any finding on this aspect. - matter remanded back.
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