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2014 (3) TMI 189 - CESTAT CHENNAIDemand of service tax - Advertisement Agency Service - Held that:- applicant was carrying out the work for the advertising agency. The Commissioner (Appeals) observed that the invoices and the payment receipts are not related to each other. It is also observed that the applicant had not produced the invoices and payments receipts for it. Hence, prima facie, we are of the view that the Board’s circular is not applicable in this case. In any event, if they are not producing the documents of payment receipt and other necessary documents then it cannot be shifted to the advertising agency - Conditional stay granted.
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