2008 (6) TMI 109

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.... Shri K. Sambi Reddy, JDR, for the Respondent. [Order (Oral)]. - In terms of the following impugned orders the appellants are required to pre-deposit the amount indicated below: Sl. No. Name of the Party Orders -in-Appeal No. & date Service Tax (Rs.) Penalty (Rs.) 1   M/s. Yespi Arts Kasaraod   46/2007 dated 31-8-2007 (Service tax of Rs. 2,79,578 + e....

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....by them would not amount to the services rendered by an Advertising Agency in terms of the definition of the given in the Finance Act, 1994. He relied on several case laws. On the other hand, the learned Departmental Representative relied on the decisions of the Tribunal in the cases of Ajunta Fabrication - 2006 (2) S.T.R. 4 (Tri.-Del.) and also in CCB, Ludhiana v. Neeru Enterprises - 2006 (2) S.T....

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....he service tax liability is there. 4. On a very careful consideration of the issue and on going through the statutory provisions, I find that collecting rentals for hiring the hoarding space was brought into the service tax net only w.e.f. 1-5-2006. In view of this for the prior period this would not at all be covered under the service tax net. It cannot be said that for the past period this wo....

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.... E.L.T. 389 (T) (e) Board of Control for Cricket in India v. CST - 2007 (7) S.T.R. 384 (T) (f) Star Neon Sign v. CCE - 2006 (2) S.T.R. 588 (T) = 2002 (141) E.L.T. 770 (T) (g) Zodiac Advertisers v. CCE - 2006 (3) S.T.R. 538 (T) (h) Ajanta Fabrication v. CCE - 2006 (4) S.T.R. 605 (T) (i) Pawan Sharma v. CCE - 2007 (7) S.T.R. 21 (T) (j) Dhan Shree Publicity v. CCE - 2007 (8) S.T.R. ....