2017 (1) TMI 164

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent. ORDER The appellants are engaged in organising exhibitions etc., and are providing advertising services by erecting advertisements in the exhibition centres and collecting advertisement charges /sponsorship charges from customers.  A show cause notice was issued, alleging that the appellants are rendering Business Exhibition Service, which is taxable w.e.f 10-09-2004. The appellan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gainst the said order of the Commissioner (Appeals), which set aside penalty imposed under Section 78 of Finance Act, 1994. 2.  On behalf of the department, the Ld. AR, Shri Nagaraj Naik, reiterated grounds of appeal. He submitted that the Commissioner (Appeals) while confirming the tax liability, imposed a penalty under Section  76 and set aside the penalty imposed under Section 78 on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed by them and paid to Electricity department was not acceded to by the authorities below. Their demand in respect of activity falling under advertising services, was confirmed for the period after 01-05-2006. The Commissioner(Appeals) has discussed that the respondent is a society registered under Societies Act,  whose President is the  Collector and District Magistrate, the Vice-Presid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X