2016 (4) TMI 364

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... period of time, we find that the appellant is engaged in providing services of advertisement directly to its clients as also to other advertising agencies. Wherever the appellant has provided services to its client, as per the appellant they have considered themselves as falling under the category of advertising agency and have discharged their service tax liability accordingly. There is no dispute in respect of the said deposit of service tax. 2. However, apart from providing services under the category of advertising agency, the appellant is also providing hoarding space to the advertising agencies so as to enable them to put their advertisements on the same. In such a scenario the advertising agencies is billed for the space selling onl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... st of their clients before the Revenue and in terms of the directions contained in the earlier order of the Tribunal, Revenue has failed to verify the same, learned Advocate submits that the services being provided by them to the other advertising agencies were only providing of hoarding etc. which amounts to sale of space for 'advertisement' service and in as much as the said service was introduced w.e.f. 01/5/2006, the same cannot be made liable to service tax under 'advertising' agency category prior to 01/5/2006. Learned Advocate submits that after the introduction of the said service, they have taken registration under the said category and regularly paying service tax on the same. It is well settled law that prior to introduction of a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... plea was not taken by the appellant before the lower Authorities and in as much as the same does not stand examined by them by referring to the type of services provided by the assessee, we deem it fit to set aside the impugned order and remand the matter to original Adjudicating Authority for examining the said plea of the assessee vis-`-vis the type of services being provided by them. The appellant is at liberty to produce documentary evidences to show and to establish that the service being provided by them was relatable to "sale of space for advertisement". We make it clear that onus to establish the above plea is on the assessee, in as much as he is the one who is taking a stand to that effect. 8. With these directions we remand the m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X