2015 (12) TMI 22

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..... e tax liability on an amount received from M/s LIC and M/s New India Insurance Co. Ltd. towards painting charges and display charges. Appellant had never disputed the fact that they have received the amount towards painting charges and display charges from their clients. On perusal of the agreement/work order issued to the appellant we find that M/s. LIC has categorically stated that service tax l .....

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..... r, Supdt. (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. RBT/29/2011 dated 31.01.2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the appellant in providing the activity of painting, pasting, displaying and/or maintaining the same on side panel of buses on behal .....

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..... hey have not rendered any of the services as mandated in the said definition. He also submits that the Tribunal in the case of Dhanshree Publicity - 2008 (10) STR 209 (Tri-Del) has held that the painting activity undertaken by a sole proprietor will not amount to advertising agency services. It is his submission that appellant on his own from 01.05.2006 has discharged the service tax liability und .....

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..... ed himself in defending the allegations made in the show-cause notice and has put up a defence that the service rendered by them are not classifiable under advertisement agency service post 01.05.2006 and classifiable under the category of Sale of Space or Time for Advertisement . On perusal of the show-cause notice we find in Para 7 and 8, the allegations in the show cause notice is that appella .....

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..... appellant nor there is any allegation in the show cause notice to that extent. 9. In view of the foregoing we find that appellant's appeal is to be rejected as there is no dispute as they have collected an amount from LIC and New India Insurance Company Ltd. and did not discharge service tax liability by not showing the said amount in their service tax returns. 10. We uphold the impugned .....

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