2009 (8) TMI 502

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....Varadarajan for the Appellant. Ms. Sudha Koka for the Appellant. ORDER P. Karthikeyan, Technical Member. - This appeal and stay application have been filed by M/s. Jay N Jay Enterprises. Vide the impugned order, Commissioner (Appeals) sustained the order of the original authority as follows:- "Demand of service tax of Rs. 7,34,436 along with applicable interest, equal amount of penalty....

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....ellants had canvassed their case that their activities were not covered by the definition of 'advertising agency', before the original authority: (a) Bhavya Enterprises (Advertisers) v. CCE [2005] 2 STT 91 (New Delhi - CESTAT); (b) Prithvi Associates v. CCE [2005] 2 STT 149 (Mum. - CESTAT); (c) Prism ADS v. CCE&C [2006] 4 STT 137 (Mum. - CESTAT). 4. Before the Commissioner (Appeals), t....

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....d the various decisions of the Tribunal to the effect that activities such as hiring space for display of advertisement was not taxable under the category of advertising agency. It is also submitted that they had sought cross-examination of four witnesses whose statements had been relied on by the lower authorities to pass their respective orders. It is submitted that the impugned order was passed....

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....dering the various arguments advanced by the appellants on the strength of case law to the effect that hiring of space for display of advertisement was not an activity exigible under the head 'advertising agency'. He had also denied permission sought by the appellant to cross-examine the witnesses (clients of the appellants) whose statements had been relied on by the lower authorities. Moreover th....