2002 (2) TMI 2

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the orders-in-appeal passed by the Commissioner (Appeals). 2. The appellants are manufacturing NEON light sign boards. The proceedings in Appeal No. ST/1/2001-D started with the issuance of show cause notice to the appellants for getting themselves registered under the provisions of Service Tax Act, 1994 on the ground that the appellants are providing taxable service known as advertising servic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d under the definition of advertising agency because they do not render any service to their customers nor enter into any contract for providing any service with their customers. They are only preparing the sign boards and charge sale price in lump sum. 6. In respect of penalty, their submission is that under bona fide belief that they are not covered under the Act, therefore, they had not filed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....only writing or preparing the sign boards at the behest of their customers. There is no evidence on record to show the relationship between the customers and the appellant is of advertising agent which is necessary for imposition of service tax. 8. The Commissioner (Appeals) in the impugned order, while imposing a penalty had not considered the provisions of Sec. 80 of the Act which provides that....