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2018 (7) TMI 95 - AT - Service TaxLiability of Service Tax - advertisement agency service - whether the activities undertaken by the appellants such as conceptualization, visualization and creating an advertisement or they are simply complying with the directions of their clients? - Held that:- The claim of the appellant to evaluate the evidence in the form of purchase bills, sale invoices and purchase orders with the records of the case is acceptable. Therefore, the matter requires to go back to the original adjudicating authority for proper analysis of the same and to re-determine the service tax liability of the appellants - appeal allowed by way of remand.
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