2017 (2) TMI 211

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he places already decided by his clients - whether the respondent is liable to pay service tax? Held that: - for the period earlier than the period of present SCN the same respondent was issued with a SCN on the same grounds and ultimately the matter reached before this Tribunal and this Tribunal in the case of M/s Avon Awning Versus Commissioner of Central Excise & S. Tax, Ghaziabad [2016 (10) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... covering from 01.10.2008 to 31.08.2009. The allegation in the show-cause-notice was that the respondents were providing taxable service under Advertising Agency Service. The said show-cause-notice was adjudicated through Order-in-Original dated 18.02.2010, wherein the Original Authority confirmed the demand of Service Tax of ₹ 47,75,747.24/- on Advertising Agency Services and imposed equal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... referred appeal before this Tribunal. 3. Heard the Ld. DR for Revenue, who has supported the Order-in-Original dated 18.02.2010. 4. Heard the learned consultant for the respondent. He has submitted that for the period earlier than the period of present show-cause notice the same respondent was issued with a show-cause-notice on the same grounds and ultimately the matter reached before this .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X