2014 (3) TMI 189

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d not produced the invoices and payments receipts for it. Hence, prima facie, we are of the view that the Board’s circular is not applicable in this case. In any event, if they are not producing the documents of payment receipt and other necessary documents then it cannot be shifted to the advertising agency - Conditional stay granted. - ST/450/2010 - - - Dated:- 18-2-2013 - Shri. P.K. Das and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rior to September 2004. He submits that they were carrying out the advertising work to the advertising agency. He further submits that in view of the Board s Circular No. 341/43/96-TRU dated 1.11.1996, if the advertising agency fails to collect the service tax, the responsibility for payment of tax lies on the advertising agency. According to him, the liability of payment of tax is on the advertis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner (Appeals) observed that the invoices and the payment receipts are not related to each other. It is also observed that the applicant had not produced the invoices and payments receipts for it. Hence, prima facie, we are of the view that the Board s circular is not applicable in this case. In any event, if they are not producing the documents of payment receipt and other necessary docum .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X