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2016 (4) TMI 364 - CESTAT NEW DELHI

2016 (4) TMI 364 - CESTAT NEW DELHI - TMI - Demand of Service tax - Invokation of longer period of limitation - Providing hoarding space to the advertising agencies - Suppression of value of services, as reflected in their account books and as reflected in their ST-3 returns - Held that:- the sale of space service having been introduced w.e.f. 01/5/2006 would not be covered by any other category prior to 01/5/2006. The nature and character of the services being provided by the assessee to the ot .....

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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 agency having paid the entire tax on the full consideratio .....

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ARCHANA WADHWA :- After hearing both the sides duly represented by Shri Gajendra Maheshwari, Advocate for the appellant and Shri Satyaveer Singh, Jt. CDR for the Revenue for a considerable period of time, we find that the appellant is engaged in providing services of advertisement directly to its clients as also to other advertising agencies. Wherever the appellant has provided services to its client, as per the appellant they have considered themselves as falling under the category of advertisi .....

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ed 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 mu .....

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dicating Authority for examining the fact of payment of service tax on full value by the advertising agency. However, in the denovo proceedings the lower authorities again confirmed the demand on the ground that the appellant has not been able to substantiate its plea by producing documentary evidences. 5. The said order is under challenge before us. 6. Apart from contesting on the ground that the assessee had placed the entire list of their clients before the Revenue and in terms of the directi .....

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ction of the said service, they have taken registration under the said category and regularly paying service tax on the same. It is well settled law 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 ref .....

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