TMI Blog2018 (1) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... y of the holdings, on which applicable service tax is discharged - Surprisingly, the adjudicating authority has not recorded any findings on this factual position. Appeal allowed - decided in favor of appellant. - ST/842/2010 - A/31903/2017 - Dated:- 15-11-2017 - Mr. M. V. Ravindran., Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Sh. Rama Krishna, Advocate for the Appellant. Sh. Dara Reddy, (AR) for the Respondent. ORDER [Order Per: M. V. Ravindran] This appeal is directed against Order-ln-Original No.01/2010-S. Tax (Denovo) dated 19/01/2010. 2. The relevant facts that arise for consideration after filtering out unnecessary details are that the appellant herein is registered with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinting, flute boards, Hoardings and other POP materials to various Customers including government Agencies. - the art work for the said activity was supplied by the customers and execution of printing the same was done by the appellant and the printed material were sold by the paying appropriate sales tax. He would submit that which has been confirmed by the adjudicating authority in (Denovo) proceedings does is based on the income engaged in the income tax returns. He would submit that this account of demands based on the income tax returns is held in correct by the Appex Court in the case Commissioner V/s ALP Management Consultants P Ltd - 2016 (44)STR J284 (SC), by upholding the judgment of Karnataka High Court as reported at 2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng or art printing done by the assessee on such items, as per their customers specifications are nothing but the activities connected with the preparation and making of advertisements The issue of paying Sales Tax / VAT on the goods component of an activity would not deter the levy of Service Tax on the Service aspect of the activity. 7. It can be seen from the above reproduced findings that the adjudicating authority has thoroughly misdirected imposed We perused the records, like the invoice raised by the appellant to various clients (including few governments agencies) find that the said Invoices are towards supply of various products viz single sheet calendars, stickers and envelops and posters, 3D embossed sheets, Flute boards and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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