2018 (1) TMI 1172

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....i A. Cletus, ADC (AR) - For the Respondent ORDER Per: Bench The facts of the case are that appellants had obtained registration under "Advertising Agency Service". It appeared to the department that for the period April 2005 to March 2007, they had short paid service tax liability on advertising services. Accordingly, a show cause notice dt. 09.08.2007 was issued to appellant inter alia p....

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....e up for hearing, on behalf of appellant, Id. counsel Ms. Minchu Mariam Punnoose submits that SCN had been issued demanding service tax under "Advertising Agency Service", whereas the appellant's activity falls under "Business Auxiliary Service". To buttress her point, Ld. counsel takes us to circular No.96/7/2007-ST dt. 23.08.2007 issued by the CBEC wherein at para 004.01 it has been clarifie....

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.... tax liability in respect of short payment of tax. 4. Heard both sides and have gone through the facts. 5. Discernably, as clarified by the Board's circular supra, the activities of the appellant would fall not under "Advertisement Agency Service" but only under "Business Auxiliary Service". However, SCN seeks to levy service tax on the taxable value of services rendered under Section 65....