2004 (6) TMI 7

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....Order-in-Appeal passed by the Commissioner (Appeal-I) of Central Excise, Kolkata on 31st July, 2003, by which he set aside the impugned order of the Superintendent of Central Excise, Service Tax Cell, Kolkata-I.  2. Brief facts of the case are that M/s. The Incoda, 1/A Jatin Bagchi Road, Kolkata 700029, is authorized by the Metro Railway to install, maintenance and display of advertisemen....

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....es, for the Respondents. 4. The question before us is as to whether the act of displaying the advertisement in the Metro Railway Coaches is tantamount an act of Advertising Agency and is liable to pay Service Tax. 5. The similar matter came up for consideration before Delhi Tribunal in the case of Commissioner of Central Excise, Ludhiana v. Azad Publications reported in 2004 (167) E.L.T. 59 ....