TMI Blog2023 (6) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... They have also raised the issue vide letter dated 01.07.2009 based on the CAG Audit and called for all the documents to be submitted. Appellants have replied on 02.07.2009 making their stand clear. The Show- Cause Notice fails to clarify as to what took them more than 1.5 years to issue the Show-Cause notice on 04.03.2011. In the Show-Cause Notice there is absolutely no mention of any earlier demand raised by the Department on 15.07.2009. The Show-Cause notice also does not specify as to what made the Department change its mind from classifying the service as Advertisement Services when CAG Audit has pointed out that the service would fall under the category of Public Relations Management Services . On an identical issue in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2008 to 2008-09 amounting to Rs 5,48,06,153/-. The allegation of the department was that appellant was providing advertisement services and no Service Tax was discharged by the appellant during the period under dispute. After due process, the Adjudicating Authority confirmed the demand. Being agitated by the impugned Order-in-Original the appellant is before the Tribunal. 2. The learned counsel appearing on behalf of the appellant submits that the service provided by them would fall under the category of Business Exhibition Service and since this service has been rendered to Govt of Andhra Pradesh, who are not into any business activity, no Service Tax is liable to be paid by them. 3. He further submits that from the beginning, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant, the Department initiated proceedings against them in New Delhi on the ground that they have provided the service of Public Relation Services. At the adjudication level, Order-in-Original No. 44/GB/2011 dated 28.11.2011 was passed wherein the Adjudicating Authority had dropped the proceedings. Being agitated by this Order-in-Original, Department had filed an appeal before CESTAT Delhi. The Hon ble Tribunal in this case as reported at CESTAT Delhi Vs Walia Co [2017(3)GSTL 408 (Tri-Del)] has held that the services rendered by Walia Co would fall under the category of Public Relation Service only and accordingly, the impugned Order-in-Original was set aside and the Department s Appeal was allowed. 5. In view of these facts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the Service Tax payment. Accordingly he submits that the demand for extended period is liable to be set aside on account of limitation also. 6. The learned AR submits that the services rendered by the appellants would fall under the category of Advertising only as can be seen from the definition of Advertising Services in terms of Section 65 of the Finance Act 1994. Therefore, he says that appellant s submission that the services rendered by them would fall under the category of Business Exhibition Services has no legs to stand since the facts prove very clearly that the service would be classified under Advertisement Services only. Therefore on merits, he reiterates the findings of the Adjudicating Authority and prays that appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand raised by the Department on 15.07.2009. The Show-Cause notice also does not specify as to what made the Department change its mind from classifying the service as Advertisement Services when CAG Audit has pointed out that the service would fall under the category of Public Relations Management Services . On an identical issue in the case of another party Walia Co who was also awarded the contract by Govt of A.P. in respect of the same program, the Department has proceeded against them at Delhi on the ground that they were rendering the service of Public Relations Management service which in fact has been confirmed by the Delhi Tribunal. 9. Keeping these facts in view, we are not in a position to agree with the Department that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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