2015 (11) TMI 1484

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....nt : Shri. N.R.Mainkar Adv. ORDER Per: M.V. Ravindran This appeal is filed by the Revenue against Order-in-Original no.46-48/STC-I/BR/10-11 dated 15.03.2011. 2. Revenue is aggrieved by the order of the adjudicating authority on the ground that demand of Rs. 11, 81, 800/was dropped holding that service tax liability will not arise on an individual person prior to amendment made in sub c....

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....otographing, footage, press advertisement, outdoor, packaging and sales material etc. The revenue is off the view that as the appellant is engaged in the activity of promoting/marketing or sales of the product manufactured by her client etc., therefore, the said activity falls under Business Auxiliary Service. The liability of service tax has not been disputed by the appellant. The appellants c....

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....n behalf of the appellant. By mere paying the service tax liability under wrong head does not mean that service tax liability has not been discharged. The allegation of the revenue that service has been rendered by appellant but has not discharged the service tax liability is not sustainable as per Section 65(7) of the Finance Act. Wherein the 'assessee' means a person liable to pay service tax an....