2019 (5) TMI 1027

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....ment. 2. The appellant's balance sheet/profit and loss account for the period October, 2005 to March, 2010 was scrutinized by the Revenue and as the same was reflecting excess income, a view was undertaken that the appellant was evading payment of Service Tax. Accordingly they were asked by his jurisdictional Superintendent to provide an explanation. The appellant replied that their business operations consists of two different parts - one making of sale and supply of material chargeable under VAT and the other is for installation, repair or advertising board and endorsement of cricketers. Whereas they are discharging their Service Tax liability on installation of hoardings etc. as also on endorsement of cricketers, no Service Tax is bei....

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....e of installation of hoardings. 3) Endorsement of cricketers. Whereas there is no demand in respect of Sl.No.2 & 3, the demand pertains to Sl.No.1. It is seen that the appellants were providing the said services to M/s.Vodafone Essar Digilink Ltd., who were paying Service Tax on the supply of printed flags and the same was being deposited by the appellant. However, in respect of the supply of printed flags to the other companies, no such Service Tax was being charged inasmuch as the said buyers were of the view that simply printing and supply of flags would not be covered by the definition of advertising agency. 5. The issue to be decided is as to whether such printing of flags with the advertising material would amount to pr....