2004 (10) TMI 17

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..... issions made by the learned Consultant that there is a clear violation of principles of Natural Justice. It is submitted that the appellants are carrying out the activity of production of TV. Serials. As they are not carrying out the activities of advertising agencies directly, therefore confirming of the demand and holding them as advertising agent is not proper. In this regard, the Consultant su .....

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..... 2000 and 2000-2001 and there is no evidence to substantiate the Department's view that the appellants are carrying out the activities of advertising agencies, wholly. Therefore the matter is required to be remanded for de novo consideration in the light of evidence produced by the appellants. 2. Ld. SDR submits that both the authorities have correctly determined the matter and the appellant had .....

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..... Therefore the Service Tax charged based on the assumption that the appellants are carrying out the activities of advertising agency is not correct. This position may be examined and verified in the light of enormous evidence produced by the appellants. Therefore the impugned order are set aside and the matter is remanded for de novo consideration to the original authority and for passing a speaki .....

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