TMI Blog2009 (5) TMI 343X X X X Extracts X X X X X X X X Extracts X X X X ..... - Proceedings under Advertising Agency service were initiated earlier and dropped on the same issue by department but such submissions not examined in impugned order - the impugned order does not deal with merits of the case at all - it is seen that the impugned order is not at all a speaking order. In view of this, we have no other option but to remand the matter to the Commissioner (Appeals) fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisement services. They have agreement with various persons such as Kerala State Road Transport Corporation, pursuant to which they obtained the right to sell space for purposes of advertisement through display boards sign ages etc., Revenue proceeded against them by way of issue of show cause notice dated 29-11-2005 demanding service tax to the tune of Rs. 13,15,030/- and education cess of Rs. 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... marked by the Corporation for display purposes. They had also invited our attention to an earlier decision of the Departmental Authorities by which proceedings were initiated and dropped on the same issue. They had also requested for relief on grounds of time bar. On going through the impugned order, we find these points have not at all been examined in the impugned order. In para 3 of the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terest as confirmed in the impugned order is fully justified and upheld as correct. The pre-deposit made is ordered to be adjusted towards dues. Since they have suppressed the full value of taxable services in their returns and an attempt not to pay the due taxes with some excuse or other was there, I do not want to interfere with the penalties also." From the above it is seen that the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
