2015 (9) TMI 368

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....a, Adv. For the Respondent : Shri Mani Ram Sharma, DR ORDER Per: R K Singh: Appeal has been filed against order in appeal No. 16/ST/APPL/Jal/2009 dated 17.02.2009 passed by the Commissioner (Appeals), Customs & Central Excise, Chandigarh which upheld the Order-in-original dated 25.11.2008 in terms of which service tax demand of Rs. 3,58,546/- was confirmed alongwith interest and penalties on t....

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....ce connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant." The appellants have essentially stated that they were taking space from Railways on rent and giving the same on rent to various persons but they were not engaged in providing any service connected with making, preparation, display or exhibition of advertisement. It is seen th....

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....5.2. It is however observed that now the appellant while filing appeal against the impugned order has changed/ twisted their ground for non payment of service tax that they were getting space from Railways and let out the said space to different clients for displaying their advertisement for specific period for which they were getting rent from their customers and letting of space does not fall un....

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....adjudicating authority or where the appellant was prevented before the adjudicating authority in evidence which is relevant to any ground of appeal etc. Accordingly the Commissioner (Appeals) refused to admit evidence relating to the contention of the appellant that they were only renting out the space which they themselves rented from the Railways and were not providing any advertising agency ser....