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2016 (4) TMI 364 - AT - Service TaxDemand of Service tax - Invokation of longer period of limitation - Providing hoarding space to the advertising agencies - Suppression of value of services, as reflected in their account books and as reflected in their ST-3 returns - Held that:- the sale of space service having been introduced w.e.f. 01/5/2006 would not be covered by any other category prior to 01/5/2006. The nature and character of the services being provided by the assessee to the other advertising agencies has not been spelt anywhere, either by the Revenue or by the assessee. As such, it becomes necessary to find out what type of services were being provided by the assessee to the other advertising agencies. In as much as the said legal plea was not taken by the appellant before the lower Authorities and in as much as the same does not stand examined by them by referring to the type of services provided by the assessee, we deem it fit to set aside the impugned order and remand the matter to original Adjudicating Authority for examining the said plea of the assessee vis-`-vis the type of services being provided by them. The appellant is at liberty to produce documentary evidences to show and to establish that the service being provided by them was relatable to “sale of space for advertisement”. It is further clear that we have not expressed any opinion on the factual position of the advertising agency having paid the entire tax on the full consideration and such a plea would be open to the appellant to be taken in denovo proceedings. - Matter remanded back
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