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2018 (6) TMI 791 - AT - Service TaxAdvertising agency service - The appellants were providing services of display of bus panel advertisements etc. directly to clients or other agencies, Directorate of Advertisement and Visual Publicity (DAVP), Govt. organizations etc. without discharging service tax liability on service charges realized and without filing periodical ST-3 returns - Held that:- There cannot be demand of service tax liability in respect of the value of the services provided to other advertising agencies and hence that part of the impugned order which upheld the said demand is required to be set aside. Penalty - Held that:- The issue in dispute was very much mired in litigation as evidenced by the litigations on the issue - the imposition of penalties in this case is unjustified and requires to be set aside. Appeal allowed in part.
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