9911796707
TMI Blog2019 (8) TMI 1672X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on making and preparation and display of Advertisement. Apart from this there also doing sale of space for advertisement for their clients, at various sites taken by them on lease agreement from Nagar Nigam Agra and other parties at various locations and were placing the prepared advertisement received from the client at such locations. The appellants were paying service tax on such sale of space upto 30.7.2012 and also started paying service tax from 01.10.2014. However, during the period 01.07.2012 to 30.09.2014. The appellants by virtue of para (g) of section 66 D neither any service tax was recovered from the clients nor paid. 2. Proceedings were initiated against the appellant raising demand of service tax of Rs. 62,39,429/-(sixt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtisement and not under Advertising Agency Service. As such no tax was liable on such activity by virtue of section 66 D (g) during the impugned period. Reliance is placed on following case laws in support of the appellant's contiention. (i) Avon Awning Vs CCE & ST 2017 (51) STR 33 (Tri.- All.) (ii) Kanta Incorporation Ltd. Vs CCE & ST FO No.ST/A/71142-71145/2016-CU[DB] dt.28.11.2016. 2. It is further submitted that the appellant have correctly paid service tax in respect of invoices which were raised for the work making, preparation and display of advertising material and not in the invoices relating to display of pre-pared. This has also been clarified by circular dt.19.06.2006 which clarifies that the mere publishing of prepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be said that there was any suppression, mis statement on part of the assessed so as to invoke extended period of limitation. Reliance is places on the following case laws: (i) Mega Trends Advertising Ltd. F O No. ST/A/70965/2019-CU[DB] dt.16.05.2019. (ii) CST Vs Kamal Lalwani 2017 (49) STR 552 (Tri.-Del.) (iii) CCE Vs Zee Media Corporation Ltd. 2018(18) GSTL 32(ALL). 5. Thus the demand in the present case is barred by limitation." 4. Without going into the details of the services provided by the appellant, we note that the entire case of the Revenue is admittedly based upon the scrutiny of the appellant's balance sheet and income tax returns. When all figures stand reflected in the balance sheet, which is a public document, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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