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TMI Blog2007 (11) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration - Appeal No. ST/151/2007 - 1363/2007 - Dated:- 27-11-2007 - Shri T.K. Jayaraman, Member (T) [Order per] - This appeal has been filed against the Order-in-Appeal No. 07/2007/ST dated 31-1-2007 passed by the Commissioner of Customs, Central Excise Service Tax (Appeals), Cochin. 2. The appellants collected rentals in respect of hoardings owned by them for advertisement purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ka, the learned SDR, for the Revenue. 4. I heard both sides. The learned Consultant urged the point that the issues involved in the present appeal are already covered by the following decisions of the Tribunal. (i) Rex Advertisers v. CST, Bangalore - 2006 (2) S.T.R. 330 (Tri. - Bang.) (ii) Prism Ads. v. CCE C, Mumbai - 2006 (2) S.T.R. 501 (Tri. - Mumbai) (iii) CCE, Chenna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted amounts from their clients as service tax and had not remitted the same to the Exchequer. She said that the amounts collected as Service tax is liable to be paid to the Department. 6. On a careful consideration of the issue, I find that the Commissioner (Appeals), had not discussed in detail the various contentions raised by the appellants and also the case-laws relied on by him. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X
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