2007 (11) TMI 104

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....eal No. 07/2007/ST dated 31-1-2007 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Cochin. 2. The appellants collected rentals in respect of hoardings owned by them for advertisement purposes. Further, they hired certain premises from the Railways and afterwards hired those premises for purposes of advertisement. Revenue proceeded against the appellants on the gro....

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....llowing decisions of the Tribunal. (i) Rex Advertisers v. CST, Bangalore - 2006 (2) S.T.R. 330 (Tri. - Bang.) (ii) Prism Ads. v. CCE & C, Mumbai - 2006 (2) S.T.R. 501 (Tri. - Mumbai) (iii) CCE, Chennai v. Team UDP Ltd. - 2006 (3) S.T.R. 427 (Tri.) = 2005 (179) E.L.T. 469 (Tri. - Chennai) (iv) CCE, Kolkata-V v. The Incoda - 2006 (3) S.T.R. 302 (Tri.) = 2004 (174) E.L.T. 65 (Tri.-Kolkata....

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....eful consideration of the issue, I find that the Commissioner (Appeals), had not discussed in detail the various contentions raised by the appellants and also the case-laws relied on by him. Therefore, the entire tax amount and penalties imposed cannot be sustained. However, it is very clear from the Show Cause Notice that the appellants had collected an amount of Rs. 37,589/- from various clients....