2009 (7) TMI 601

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..... is directed against the Order-in-Appeal No. 03/2008 (H-II) ST, dated 17-1-2008 passed by the Commissioner (Appeals), Hyderabad. 2. The issue involved in this case is regarding the Service Tax liability of the appellant under the category of "Advertising Agency". 3. Learned Counsel appearing on behalf of the appellant submits that Service Tax liability payable by the appellant is during the peri .....

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..... I find that the services rendered by the appellant will fall under the category of "Advertising Agency". The only question that arises is what the exact amount of Service Tax liability is? The appellant Counsel's contention is that they have not received the entire amount from their clients for which they need consideration. On careful perusal of the Order-in-Appeal as well as the Order-in-Origin .....

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..... ting Authority to reconsider the matter afresh. Appellants have also directed to appear before the Adjudicating Authority and marshal the evidences before him. Needless to say that the Adjudicating Authority will grant an opportunity of personal hearing before coming to a proper conclusion. Appeal is allowed by way of remand to the Adjudicating Authority.    
Case laws, Decisions, .....

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