TMI Blog2006 (1) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 - 108/2006 - Dated:- 27-1-2006 - This appeal has been filed against Order-in-Appeal No. 9/2005-CE dated 31.1.2005 passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. Revenue proceeded against the appellants on the ground that they had failed to take registration as per Section 69 of the Finance Act, 1994; that they had failed to pay service tax as applicable to the Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Empire Publicity Service. Moreover, M/s. Empire Publicity Service are registered under Service Tax and their bills are inclusive of advertisement tax. The Advertisement Tax is paid to Bangalore Mahanagar Palike (BMP) by M/s. Rex Advertisers. The same was included in the taxable value for purpose of discharging Service Tax by M/s. Empire Publicity Service and hence, the question of payment of Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (70) RLT 369. (ii) CCE Vs. Azad Publications - 2004 (167) ELT 59 (iii) CCE Vs. Team UPD Ltd. - 2005 (179) ELT 469 (iv) CCE Vs. The INCODA - 2004 (64) RLT 420 (CESTAT -Kol.)=2004 (174) ELT 65. 5. The learned JDR reiterated the Orders of the lower authorities. 6. We have gone through the records of the case carefully. It is seen that M/s.- Rex Advertisers paid an amount of Rs. 23,00,454/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. The ratio of the above decision is followed in the case of CCE, Chennai Vs. Team UPD Ltd. In the other cases cited by the learned advocate, similar decision has been taken. Following the ratio of the above decision and Board's clarification, we hold that the act of procuring hoarding space from the Municipal Authorities for advertisement purposes in itself does not amount to taxable service und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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