2004 (10) TMI 17

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....w of the submissions made by the learned Consultant that there is a clear violation of principles of Natural Justice. It is submitted that the appellants are carrying out the activity of production of TV. Serials. As they are not carrying out the activities of advertising agencies directly, therefore confirming of the demand and holding them as advertising agent is not proper. In this regard, the ....

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....or the years 1999-2000 and 2000-2001 and there is no evidence to substantiate the Department's view that the appellants are carrying out the activities of advertising agencies, wholly. Therefore the matter is required to be remanded for de novo consideration in the light of evidence produced by the appellants. 2. Ld. SDR submits that both the authorities have correctly determined the matter and....