2009 (1) TMI 142

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..... ey, Advocates, for the Appellant. Shri Sumit Kumar, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)].- This is an appeal against the order of the Commissioner (Appeals) No. 13/RK/2006, dated 31-3-2006. 2. Heard both sides. 3. The appellant is functioning as "hoarding contractors/outdoor contractors" for the purpose of exhibiting hoarding prepared by Advertisement Agencies. 4. Ld .....

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..... ce tax, it was for the department to carry out necessary verification to find out whether the service tax was paid or not. It is his submission that all the Advertisement Agencies for whom they have rendered work of sub-contractor, have discharged service tax liability including the amount paid by them to the appellant. He relies on the Trade Notice No. 47-CE (Misc. 47)/96, dated 14-11-96 issued b .....

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