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2009 (8) TMI 502 - AT - Service TaxAdvertising agency’s services- The assessee was engaged in erection of hoarding and renting them to customers for exhibiting their advertisements. It also erected hoardings and sold them. The adjudicating authority demanded service tax from the assessee under the category of ‘Advertising agency’. Before the Commissioner (Appeals), the assessee contended that activity such as hiring of space for display of advertisement was taxable w.e.f. 1.5.2006 and therefore impugned activity was not taxable for period prior to 1.5.2006. The Commissioner (Appeals), confirm the demand. Held that- the order could not be passed in accordance with the law thus the matter is remand back for passing a speaking order after following the principal of natural justice
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