2011 (3) TMI 472

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.... that the appellants are providing services of advertising by exhibiting, selling brands to their clients directly and as well as sub-contractor to the main advertising agency. The appellants are paying service tax on the advertisement services which they provide directly to their clients. But as regards the services provided to advertising agency as sub-contractor, they are not paying service tax on these services as the main contractor is discharging service tax liability on these services. Therefore, it was alleged that as the appellants are providing advertising agency services to main contractor, they are liable to pay for these services. Accordingly, a show-cause notice was issued, the same was adjudicated and demand, interest and pen....

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....s 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.4)/96 dated 14-11-96 issued by the Delhi Commissionerate." Hence, he prays that this matter may also be remanded to the adjudicating authority with the same direction. 5. On the other hand, learned DR reiterated the impugned order. 6. On a careful consideration of the submissions made by both the sides, we find that for the earlier period, this Tribunal has remanded the matter to the original adjudicating authority by observing as under:- "On our direction given during the hearing on 12-11-2008, ....