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2015 (12) TMI 22 - CESTAT MUMBAI

2015 (12) TMI 22 - CESTAT MUMBAI - TMI - Demand of differential service tax - activity of painting, pasting, displaying and/or maintaining the same on side panel of buses on behalf of the client namely M/s. LIC and M/s. New India Insurance Co. Ltd - Held that:- Appellant has not discharged the differential service tax liability on an amount received from M/s LIC and M/s New India Insurance Co. Ltd. towards painting charges and display charges. Appellant had never disputed the fact that they have .....

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ency services. We find that these service are not at all disputed by appellant nor there is any allegation in the show cause notice to that extent. - impugned order of confirming the demand of differential service tax liability along with interest and the penalties imposed is confirmed - Decided against assessee. - Appeal No. ST/300/11 - Dated:- 30-7-2015 - M V Ravindran, Member (J) And C J Mathew, Member (T), JJ. For the Appellant : Shri Neerav Mainkar, Adv For the Respondent : Shri S R Nair, S .....

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"display charges" from their clients but did not discharge the service tax liability under the category of "Advertising Agency" service. Both the lower authorities have confirmed the demand raised and also imposed penalties besides demanding interest. 5. Learned Counsel would draw our attention to various findings recorded by the lower authorities and submit that the services rendered by them would fall under the category of "Sale of Space or Time for Advertisement" .....

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s. It is his submission that appellant on his own from 01.05.2006 has discharged the service tax liability under the category of "Sale of Space or Time for Advertisement", accordingly he submits that the services rendered by appellant is not taxable. 6. Learned D.R. on the other hand would draw our attention to the fact that appellant himself had got registered under the category of services "advertising agency" services and discharged the service tax liability and now they a .....

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