Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 211 - AT - Service TaxLevy of tax - the respondent is not involved in designing, visualizing, conceptualizing of the advertisements, and that the respondent was just engaged in printing the advertising materials provided to him by his client and was also performing additional work of installing same at the places already decided by his clients - whether the respondent is liable to pay service tax? Held that: - for the period earlier than the period of present SCN the same respondent was issued with a SCN on the same grounds and ultimately the matter reached before this Tribunal and this Tribunal in the case of M/s Avon Awning Versus Commissioner of Central Excise & S. Tax, Ghaziabad [2016 (10) TMI 683 - CESTAT ALLAHABAD], has held that for the activities stated in the said show-cause-notice the respondent was not liable for levy of Service Tax - the activity covered by the present appeal is not liable for levy of Service Tax - appeal dismissed - decided against Revenue.
|