2008 (2) TMI 171

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..... Meena, SDR, for the Respondent. [Order per: P. G. Chacko, Member (J)]. -1. After examining the records and hearing both sides, we note that the lower authorities have demanded service tax of over Rs. 8.9 lakhs from the assessee by treating them as "advertising agency" under Section 65(3) of the Finance Act, 1994 for the period October 1999 to September, 2004. They have also imposed penalties ....