2005 (3) TMI 508

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..... Shri K.S. Venkatagiri, Advocate, for the Respondent. [Order (Oral)]. - This revenue's appeal is against Order-in-Appeal No. 84/2004 (M-III) (ST), dated 29-6-2004 passed by Commissioner of Central Excise (Appeals), Chennai. The respondents M/s. Team UPD Ltd. leases out 'Unipole Structure' on rental basis. The question is whether such a service can be levied to service tax under the categ....

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....e of same respondents had been gone in-depth by this Tribunal vide Final Order No. 923/2004, dated 18-10-2004 [2005 (179) E.L.T. 469 (Tribunal)]. It was held that the rental charges cannot attract service tax under the category of advertisement services. In that case the Tribunal held that the respondents as per the agreement received 40,000 US $ per annum towards rental for the advertisement site....