2011 (3) TMI 472

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..... Member. - The appellants have filed this appeal along with stay application against the impugned order confirming the demand of service tax along with interest and penalties alleging that the appellants have not paid the service tax under the category of 'Advertising agency'. The brief facts of the case are that the appellants are providing services of advertising by exhibiting, selling brands t .....

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..... th the sides, we find that the issue can be resolved at this stage. Therefore, after waiving the requirement of pre-deposit of entire demand, we proceed to take up the appeal itself for disposal with agreement by both the sides. 4. The learned advocate for the appellants submits that for the earlier period, i.e., 1-10-1999 to 31-1-2000, vide show-cause notice dated 25-4-2005, in the appellants ow .....

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..... agency paid the service tax, it was for the department to carry out necessary verification to find out whether the service tax was paid or not. It is his submission that all the advertisement agencies for whom they have rendered work of sub-contractor, have discharged service tax liability including the amount paid by them to the appellant. He relies on the Trade Notice No. 47-CE (Misc.4)/96 dated .....

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..... service tax shall be payable by them who are sub-contractors. He also fairly concedes that these evidences were not produced before the original authority. He also submits that once they claimed that the main advertisement agency paid the service tax, it was for the department to carry out necessary verification to find out whether the service tax was paid or not. It is his submission that all th .....

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..... end of the original authority to verify whether the main contractor has discharged the service tax liability or not. The appellant shall provide the copies of invoice to the adjudicating authority to verify whether the main contractor has discharged the service tax liability or not. With these directions, after setting aside the impugned order, we remand the matter back to the original authority .....

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