2018 (3) TMI 21

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r Respondent ORDER Per: Archana Wadhwa On matter being called neither anybody appeared nor is there any adjournment request in spite of the notice of hearing having been sent to the appellant. Accordingly we have heard the Learned A. R. and have gone through the impugned order. 2. As per the facts on record appellant is engaged in providing services under the category of advertisement agency, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... icating Authority along with the confirmation of interest and imposition of penalties. 4. Before Commissioner (Appeals) the appellant took a stand that all the services being provided by them were not taxable services and as such no tax was being paid on the same. However it is noted that the attention of authorities below was not drawn to such non-taxable services. Appellate Authority observed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to set aside impugned order and remand the matter to Original Adjudicating Authority. Inasmuch as the matter is being remanded, the Adjudicating Authority would also give an opportunity to the appellant to put forth documentary evidences to show and establish that wherever Service Tax has not been paid by them, the services were different then the advertising services and were non-taxable during .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X