2011 (7) TMI 554

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....; Per : Mrs. Archana Wadhwa;   Service tax of Rs. 35,423/- stands confirmed against the appellants on the ground that by providing blank hoardings fixed at various sites to the advertising agencies, they have undertaken the services of advertising agency. Apart from the fact that there are circulars issued by the Board laying down that such activities would not be covered by the category of....

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....ing authorities or before Commissioner (Appeal), we find that it was the legal duty of both the authorities to take the above point into consideration and not to confirm the demand for the period, for which the show cause notice stands issued after a period of seven years. This is a serious lapse on the part of the adjudicating authority as also on the part of Commissioner (Appeal). It seems that ....