2019 (2) TMI 1100

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....ant) for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides and after going through the impugned order, we find that the demand of service tax stands confirmed against the appellant, who were engaged in providing the advertising materials to the newspaper, print media etc. and were discharging service tax on the 15% exem....

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.... the Additional Commissioner, Central Excise, Lucknow was asked vide this office letter dated 22.02.2016 to look into the correct factual and legal position of the matter and give a report on the actual demand of service tax. However, no reply to this query has been received as yet despite of reminder issued to him on 07.04.2016. Hence, having observed that no assistance from department is forthco....

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....to consider these documents for granting them any relief on that basis. Therefore, in view of my above findings, I uphold the demand of service tax to the tune of Rs. 31,61,339/- alongwith interest payable thereon. The amount deposited at the time of filing subject appeal under provisions of Section 35 F of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 is appropriated ....