2016 (2) TMI 1112

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.... Shri R.K. Mishra, DR, for the Respondent. ORDER The brief facts of the case are that the appellant is engaged in providing taxable service falling under the category of "Advertising Agency Service". During the course of scrutiny of records of M/s. Eastman Cast & Forge Ltd., by the Central Excise Department, Ludhiana it was observed that the said party had made payments of Rs. 9,17,698/- dur....

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....e appellant had sold printed material as per the specification of the buyer, M/s. Eastman Cast & Forge Ltd., Ludhiana on payment of appropriate VAT levied under Punjab VAT Act, 2005. He further submitted that since supply of goods is not falling under the purview of service, payment of service tax is not sustainable. Further the extended period of limitation for initiation of proceedings by the Se....