TMI Blog2017 (8) TMI 551X X X X Extracts X X X X X X X X Extracts X X X X ..... same reason, the appellants cannot be held to be guilty of suppression of facts - extended period not invoked - appeal allowed - decided in favor of appellant. - ST/240/2007 - 41518/2017 - Dated:- 27-7-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri N. Viswanathan, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per: Bench The appellant were engaged in rendering services related to display of advertisements by undertaking the following activities: (i) Bus panels in the space available in three locations in buses, namely 4 x3 on the rear side of buses, 8 x36 on sole bars inside the buses and 18 x21 behind the driver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied that sale of space for advertisement would be liable to service tax with effect from 1.5.2006. That the appellant has furnished all details to the department as and when requested for and the show cause notice issued invoking extended period alleging suppression is not sustainable. 3. Against this, the learned AR Shri S. Govindarajan reiterated the findings in the impugned order. 4. Heard both sides. 5. The activity rendered by the appellant is for display of advertisements in the bus panels in the space available in buses and also by hoardings and railway glow etc. Such services for sale of space or time for advertisement was brought within the tax net only with effect from 1.5.2006. In the present case, the Metropolitan Trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2006 so as to include the category of services. The discussion made by the Tribunal in the case of BCCI Vs. CST, Mumbai (supra) in regard to the new category of service is noteworthy. For convenience, para 15 of the decision is reproduced below:- 15. Our above view also gets support from the fact that another head of sale of space or time for advertisement and sponsorship services stands created for the purposes of service tax w.e.f. 1-5-06. However, the taxable services in relation to sponsorship services specifically excluded sponsorship of sport events. As such, we find that a subsequent entry having been enacted covering the activity without any change of the existing entry, has to be interpreted as if the earlier existing ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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