2008 (12) TMI 100

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....ittal for the Appellant. Fateh Singh for the Respondent. [Order per : M. Veeralyan, Technical Member.]. - This is an appeal against the order of the Commissioner No. 2/VKG/2007, dated 12-4-2007. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :- (a) The appellant is a registered service tax assessee rendering services as "advertising agency". They are engaged in the wor....

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.... to pay Rs. 5,880 as service tax along with interest on the said amount. 4. Learned advocate challenges the order of the Commissioner on the following grounds :- (a) The assessee raised the issue of taxability itself claiming that their activities do not fall under the ambit of 'advertising agency. However, Commissioner refused to consider the defence submission on the ground that the show-cause....

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....ection 84 of the Finance Act, 1994 reads as follows :- "84. Revision of orders by the Commissioner of Central Excise.- (1) The Commissioner of Central Excise may call for the record of a proceeding under this Chapter in which an adjudicating authority subordinate to him has passed any decision or order [subordinate to him] and may make such inquiry or cause such inquiry to be made and, subject to....

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.... of the original authority, therefore, the assessee, in defence, is entitled to raise any legal grounds in support of their claim that the demand is not sustainable. He ought to have dealt with the submissions that no tax was leviable on the impugned transactions under the head 'Advertising services'. On this ground also, the order is liable to be set aside. 6.3 We are also surprised that the rev....