2026 (2) TMI 964

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....dvertisements, business auxiliary service, business support services, manpower recruitment/supply agency service, renting of immovable property services, tour operator service etc. 2. It appeared to the revenue hat the appellants are not discharging service tax on the amounts received on account of fee, fines and penalties from their contractors and other staff during the period October 2014 to June 2017 and have also not paid service tax on forfeited amount. The show cause notice dated 12.02.2020 was issued to the appellant which was confirmed vide impugned order dated 15.04.2021. 3. Shri Sameer Sood and Ms. Sonali Nayak, learned counsel or the appellant submits that the issue is no longer res integra which have been decided by this ....

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....y time. 7. While submitting on merits, learned Counsel for the appellant has mentioned that out of demand confirmed an amount of Rs.57,19,047/- has been confirmed as a short payment of Service Tax under the category of sale of space or time for advertisements services during the period April 2011-June 2012. Learned Counsel mentioned that the appellant has not provided the advertising service as it is not an advertising agency at all. The decision of this Tribunal Chandigarh Bench in the case of M/s. Himachal Pradesh Road Transport Corporation vs CCE & ST, Chandigarh vide Final Order No. 60719/2023 arising out of Order-in-Appeal No. 247/ST/Appeal/CHD-I/2012 dated 18.112.2012 has been relied upon. With these submissions, the order is....

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....ement on the buses run by this Corporation as cannot therefore, be called as taxable service for selling spaces for advertisement. We accordingly, hold that the demand on this count has wrongly been confirmed. Another decision of this Tribunal in the case of Commissioner of Central Excise Ludhiana vs Azad Publications reported as [2004 (167) ELT 59 (Tri-Del)] is also relied upon. 10. Coming to the alleged demand under the category of renting of immovable property, we observe that the said demand has also been confirmed based upon the difference in loss and profit account about the balance of sundry debtors / canteen stall than it is as shown in the balance sheet of the appellant. We draw our support from the decision in the case of....