2009 (11) TMI 454

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent. [Order]. - The impugned order dismissed the appeals filed by the appellants as per the following details on the grounds of time bar:- S. No. Appeal No. Appellant OIO No. & date Duty Period 1. 240/08 (MY)(ST) M/s. Chitra Advertising, Mysore. 21/2004 dated 20-5-2004 22100/- + Interest + Penalties   1998-02 2. 241 /08 (MY)(ST) M/s. Supreme Arts, Mysore. 22/2004 dated 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... had passed ex-parte orders and that the orders had never been served on them. The activity involved did not conform to any taxable ser vice defined in the Finance Act, 1994. He submits that the appellants had only rented space for affixing/making, pole advertisement and such activity became taxable under Section 65(105)(zzm) of Finance Act, 1994 which was introduced in the statute with effect fro....