2014 (12) TMI 745

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....ent (AR) ORDER Per P.K. Das; The applicant is a State Government undertaking engaged in the business of transport service. There is a demand of service tax of Rs. 42,14,016/- along with interest and penalty for the period 1.4.2006 to 30.6.2011 under the category of 'Sale of Space or Time for Advertisement Service' with effect from 1.5.2006. 2. The learned counsel on behalf of the appli....

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....pon the decision of the Tribunal in the case of Kerala State Road Transport Corporation Vs. CCE, Cochin - 2013 (30) STR 542. 3. On the other hand, the learned AR for Revenue submits that the demand of tax is not disputed by the applicant insofar as they have paid the tax as per the submission of the learned counsel prior to April 2009 and therefore they should pay the entire amount of tax post ....

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....ssee. In the present case, prima facie, we find that the applicant paid the tax prior to April 2009. We are unable to accept the submission of the learned counsel that the service tax liability was shifted on the advertisement agency after April 2009. In this context, the learned counsel failed to place any evidence of the discharge of service tax liability by the persons who have taken the space ....