2016 (10) TMI 683

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.... display banners etc. They are in appeal against Order-in-Original No.01/ST/COMMR./2010 dated 16.02.2010 passed by Commissioner Central Excise & S. Tax, Kanpur, demanding Service Tax of Rs. 85,13,113/- along with interest and further penalty under Section 76, 77 & 78 of the Finance Act, 1994. 2. The brief facts are that the appellant carries on the business of manufacture and trading of advertisement material including preparation of flex printed, backlit banners, flex board and unlit etc. The learned counsel for the appellant have drawn our attention to Para 21.5 of the impugned order, wherein the Ld. Commissioner have recorded that in this case it is a matter of fact that the assessee is re-producing the material as per design given to....

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....hat after completion of the activity of the installation and display a satisfactory/installation certificate is issued, which bears the signature of the employees of the assessee as well as their client. It is only after this certificate is issued that the assessee gets its payment. Accordingly, it was concluded that there is no doubt that installation and display of the advertisement is a necessary requirement for the completion of the work order placed with the assessee. So far as invocation of extended period of limitation is concerned, it is observed that the appellant had protested the same on the ground that they were under bona fide belief that no service tax is payable by them. Reliance have also placed by the appellant on the case ....

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....the terms and condition No.5, it is mentioned prices are inclusive of installation charges. The purchase order is for 18 no. of Glow Sign Board as per specification and the design. 6. We also find from the purchase order of Hindustan Coca Cola Marketing Co. Pvt. Ltd. at Page 198, in the purchase order, it is mentioned including fixing at site, is different from display or exhibition. Display or exhibition includes an activity in the nature of providing space for advertisement or displaying advisement like in the case of cinema slides or an advertisement making vehicle moving around, etc. 7. The counsel for the appellant has also relied on the ruling of coordinate Bench of this Tribunal in the case of Ajanta Fabrication Vs. CCE reporte....