9911796707
TMI Blog2009 (12) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... chase orders placed. Evidence not produced before adjudicating authority. Issue requires reconsideration. Opinion on merits not expressed. Matter remanded to adjudicating authority to reconsider the issue. - ST/16/2003 - 1501/2009, - Dated:- 9-12-2009 - S/Shri M Ravindran, Member (J) and P. Karthikeyan, Member (T) REPRESENTED BY: Shri B. V. Kumar, Advocate, for the Appellant. Shri V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Hon'ble Supreme Court disposed of the Civil Appeal in the following terms. "Leave granted. Having heard learned counsel to both sides, we are of the view that an important question of law does arise in this case, namely, whether an assessee comes within the definition of the word 'advertising agency' as defined in Section 65(3) of the Finance Act, 1994 as amended. However, on perusing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instructions of its clients. This aspect needs further details. Therefore, we are setting aside the order of the Tribunal as well as the order of the High Court. Subject to above, Civil Appeal stands disposed of. Assessee will pay cost of Rs 10,000/- (Rupees Ten Thousand) to the Department as cost condition precedent". 3. Consequent to such a direction, this matter is listed for disposal to d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e needs to be reconsidered by the adjudicating authority in the light of the evidences produced now. Without expressing any opinion on the merits of the case, we allow the appeal by way of remand to the adjudicating authority to consider the issue afresh after taking into consideration, the evidences that may be produced, needless to say that adjudicating authority will follow principles of natura ..... X X X X Extracts X X X X X X X X Extracts X X X X
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