TMI Blog2019 (8) TMI 1672X X X X Extracts X X X X X X X X Extracts X X X X ..... ifying invocation of longer period. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.71003 of 2016 - FINAL ORDER NO. 71614/2019 - Dated:- 30-8-2019 - Hon'ble Mrs. ARCHANA WADHWA, MEMBER (JUDICIAL) AND Hon'ble Mr. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) For the Appellant : Ms. Rinki Arora, Advocate For the Respondent: Shri Rajeev Ranjan, Authorized Representative ORDER PER: ARCHANA WADHWA As per facts on record, the appellants are engaged in providing Advertising Agency Service and sale of space or time for advertisement service. The Firm is registered with service tax department since 2006 and is paying service tax on making and preparation and display of Advertisement. Apart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing submissions:- 1. It is submitted that the sale of space for advertisement is a different category of service since 2006. Thought the Advertising Agency Service may also conduct this service but the essential character is entirely different from Advertising Agency Service. The definition of Advertising Agency Service given u/s 65 (2), 65 (3) r/w sec. 65 (105) (e) clearly shows that making and preparation of advertisement is an essential ingredient of Advertising Agency Service. However, incase of a sale of space for advertisement, the advertisement which are display are prepared advertisement. Therefore, mere display of such advertisement would fall under sale of space for advertisement and not under Advertising Agency Service. As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant rely on: Bajranglal Shrimal Engineers and Contractors Vs CCE 2017 (51) STR 273 (Tri.-Del.) wherein it was held that a belief which emerges on the basis of circumstances available, leading the assessed not to pay the tax, is required to be held as a bona fide belief. 4. It is further submitted that there is no suppression on part of the appellant as the entire information regarding the activities carried out by the appellants were reflected in their books of account and revenue has picked up the figures from the balance sheet and the income tax return. It is a settled law that when the income raising from various activities stand reflected in the said public documents, it cannot be said that there was any suppression, mis s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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