TMI Blog2016 (4) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee to the other advertising agencies. In as much as the said legal plea was not taken by the appellant before the lower Authorities and in as much as the same does not stand examined by them by referring to the type of services provided by the assessee, we deem it fit to set aside the impugned order and remand the matter to original Adjudicating Authority for examining the said plea of the assessee vis-`-vis the type of services being provided by them. The appellant is at liberty to produce documentary evidences to show and to establish that the service being provided by them was relatable to “sale of space for advertisement”. It is further clear that we have not expressed any opinion on the factual position of the advertising agenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the space selling only. 3. As a result of audit objection, proceedings were initiated against the assessee raising demand of service tax to the tune around 4.32 crores by invoking the longer period of limitation, alleging that they have suppressed the value of their services, as reflected in their account books and as reflected in their ST-3 returns. During the course of adjudication, the appellant took a stand that the differential amount relates to providing services as a sub-contractor to the advertising agency, which has to be considered as the main contractor and in as much as the main contractor has already paid, service tax on the entire value of the advertisement including the value of the services provided by the assessee, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w that prior to introduction of a particular service, the same cannot be held liable to an earlier existing category on the simple principle that if a particular service, which stands introduced subsequently was covered by the earlier service, there was no requirement for introducing the same separately. For the above proposition, learned Advocate referred to and relied upon Tribunal s decision in the case of Board of Control for Cricket in India vs. CST, Mumbai reported in 2007 (7) S.T.R. 384 (Tri. - Mumbai). 7. Without going into the aspect of factual position as to whether the advertising agencies, to whom the services were provided by the appellant, have paid the entire service tax on the full amount or not, we agree with the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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