Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 550 - AT - Service TaxAdvertisement Agency Service - job-work - case of appellant is that the activity undertaken by them did not involve any designing, visualizing or conceptualizing in fabricating and erecting sing boards and therefore such activities would not fall under the category Advertisement Agency Service - Held that: - there is no evidence before us to establish that the appellants are involved in any making or preparation of an advertisement such as designing, visualizing, conceptualizing etc. to fall under the definition of Advertisement Agency Service - demand unsustainable. Time limitation - Held that: - The period covered is from October 1999 to September 2004 and the SCN is dated 12-20/4/2005. Major portion of the demand falls beyond the normal period of limitation - we cannot find fault with the appellant who bonafidely believed that they are not liable to pay service tax and had not discharged the same. It is also to be noted that the appellant has given all the required information as and when called for by the department - extended period not invocable. Appeal allowed - decided in favor of appellant.
|