9911796707
TMI Blog2011 (3) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... k Jindal, Judicial Member. The appellants have filed this appeal along with stay application against the impugned order confirming the demand of service tax along with interest and penalties alleging that the appellants have not paid the service tax under the category of 'Advertising agency'. The brief facts of the case are that the appellants are providing services of advertising by exhibiting, selling brands to their clients directly and as well as sub-contractor to the main advertising agency. The appellants are paying service tax on the advertisement services which they provide directly to their clients. But as regards the services provided to advertising agency as sub-contractor, they are not paying service tax on these services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -contractors. He also fairly concedes that these evidences were not produced before the original authority. He also submits that once they claimed that the main advertisement agency paid the service tax, it was for the department to carry out necessary verification to find out whether the service tax was paid or not. It is his submission that all the advertisement agencies for whom they have rendered work of sub-contractor, have discharged service tax liability including the amount paid by them to the appellant. He relies on the Trade Notice No. 47-CE (Misc.4)/96 dated 14-11-96 issued by the Delhi Commissionerate." Hence, he prays that this matter may also be remanded to the adjudicating authority with the same direction. 5. On the othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We direct the appellant to make their submissions, if any, in writing to the Commissioner within 45 days from the date of receipt of this order. The Commissioner shall thereafter decide the case expeditiously after granting reasonable opportunity of hearing to the appellant." 7. Accordingly, this matter needs examination at the end of the original authority to verify whether the main contractor has discharged the service tax liability or not. The appellant shall provide the copies of invoice to the adjudicating authority to verify whether the main contractor has discharged the service tax liability or not. With these directions, after setting aside the impugned order, we remand the matter back to the original authority to verify whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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