2008 (2) TMI 88

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....aration and erection of banners, traffic sign boards, centre median grills and barricades as required by traffic police. A part of the demand of service tax relates to fabrication and erection of hoardings for the display of advertisements of their private clients. In respect of the preparation and erection of banners, sign boards etc., for the traffic police, the appellants had billed the sponsors (owners of shops/business establishments in the neighbourhood of the sites of the said structures) and collected charges for the cost of material including painting as also the cost of labour. In some cases, cost of re-painting and maintenance was also collected from the sponsors. In respect of the hoardings, the appellants collected rental from ....

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.....T.R. 427 (Tribunal) = 2005 (179) E.L.T. 469 (Tri. - Chennai)] (ii) Rex Advertisers v. Commissioner of Service Tax, Bangalore [2006 (2) S.T.R. 330 (Tri.-Bang.)] (iii) Zodiac Advertisers v. Commissioner of Central Excise, Cochin [2006 (3) S.T.R. 538 (Tri.-Bang.)]. Counsel has also referred to Trade Notice No. 345/4/97-TRU dated 16-8-1999 of the Commissioner of Central Excise, Kolkata. Learned SDR has heavily relied on the statement given by the proprietor of 'Market Chase Advertising' on 18-12- 2002 under Section 14 of the Central Excise Act, wherein he had stated inter alia that he was engaged in preparation of traffic grills, traffic signals, bus shelters, traffic umbrellas, hoardings and traffic signages conta....