2018 (8) TMI 18

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....r, Chartered Accountant for Appellant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. 54-55-ST/APPL-LKO/LKO/2015 dated 19/02/2015 passed by Commissioner of Customs, Central Excise & Service Tax, (Appeals), Lucknow. 2. The brief facts of the case are that the appellants were enga....

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....service tax on all the activities where there was use of conceptualization and visualization in making any advertisement. Further, they also undertook job work and sold advertisement material to their clients and paid VAT on the same and in respect of said transaction they did not collect any service tax and further elaborated that the job work was in respect of printing of Hoardings and Banners a....

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....posed through the Order-in-Original dated 11.06.2014. The Learned Commissioner (Appeals) through the impugned Order-in-Appeal upheld the said Order-in-Original dated 11.06.2014. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the learned Chartered Accountant representing the appellant and the learned A.R. representing the revenue. 4. After hearing for some time, we h....