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2016 (9) TMI 432 - CESTAT CHANDIGARH

2016 (9) TMI 432 - CESTAT CHANDIGARH - TMI - Waiver of pre-deposit - Demand alongwith interest and penalties - Advertising Agency Services - activity of painting of banners as per designs and manners prescribed by the clients of the applicant - Held that:- prima facie we are of the view that painting the banners by the applicant is not covered under the category of 'Advertising Agency Services'. Therefore, the applicant has made out a case for complete waiver of pre deposit. Accordingly, we waiv .....

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firmed against the applicant alongwith interest and various penalties were also imposed. 2. The facts of the case are that the applicant is engaged in the activity of painting of banners as per designs and manners prescribed by the clients of the applicant. The revenue is of the view that the said activity undertaken by the applicant falls under the category of Advertising Agency Services'. Consequently, the proceedings were initiated against the applicant and a show cause notice was issued .....

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the applicant. The said activity does not fall under the category of 'Advertising Agency Services', therefore, they are not liable to pay service tax. He drew our attention to the impugned order, wherein the Commissioner has relied on the decision of Hon'ble High Court of Kerala in the case of Zodiac Advertisers - 2009 (13) S. T.R, 593. He further submits that the said decision of Hon'ble High Court has been setting aside by the Apex Court in Zodiac Advertisers - 2009 (14) S.T.R .....

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