2004 (6) TMI 4

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gainst the impugned order-in-appeal vide which the Commissioner (Appeals) has modified the order-in-original of the adjudicating authority who confirmed the demand of Rs. 78,285/- under Section 68 of the Service Tax Act against the respondents with penalty of Rs. 100/- per day under Section 76, by reducing the demand to Rs. 2,985/- and setting aside the penalty. 2. None has come present on beha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd as such they are liable to pay the Service Tax. The learned Commissioner (Appeals) has reversed that order by holding that by sub-letting of a portion of the site by the respondents which they had taken from the Municipal Corporation, did not amount to providing of any service by them within the four corners of Section 68 of the Act. But he has lost sight of the definition of 'Advertising Agenc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o evident even from the record that they have raised bills against two companies, namely, M/s. Pioneer Publicity Corpn. and M/s. Punjab Advertising Co., but still did not discharge the service tax liability in respect of those bills. The Commissioner (Appeals) has even confirmed the service tax in respect thereof. But he could not use a different yard stick in respect of the other companies to who....