TMI Blog2007 (3) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... WZB/C-II(CSTB) - Dated:- 9-3-2007 - [Order per : Archana Wadhwa, Member (j)]. - Vide impugned order, Service Tax has been confirmed against the appellants by treating the services rendered by them as "advertising agency services" for the period 1-4-99 to 15-7- 2001. In addition personal penalty has been imposed. The appellant's contention that the services being rendered by them are properly cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pe and deliver the same to the clients, who arranges to have the advertisement displayed or exhibited. The appellants are not known in the market as an advertising agency, but as a production house. A production house, which films, edits and delivers full length motion pictures and/or short duration films for display and telecast. As such, the services rendered by them would be properly covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submitted that the entire facts were in the knowledge of the revenue. In fact, while replying to the said notice they had specifically contended that they are liable to service tax and not Central Excise duty. The above plea of the appellants was not accepted by the department and the issue of excisability of the activities undertaken by the appellants was partially settled in favour of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice, the appellants took a stand that they are not liable to pay Central Excise duty but service tax. The said stand of the appellant was not accepted by the revenue. In these circumstances it cannot be said that there was any suppression on the part of the appellants with an intention to evade service tax. In these circumstances it has to be held that show cause notice dated 25-6-2004 issued f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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