2016 (9) TMI 432

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..... for the respondent ORDER The demand of service tax of Rs. 47,06,819/- has been confirmed against the applicant alongwith interest and various penalties were also imposed. 2. The facts of the case are that the applicant is engaged in the activity of painting of banners as per designs and manners prescribed by the clients of the applicant. The revenue is of the view that the said activity underta .....

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..... efore, they are not liable to pay service tax. He drew our attention to the impugned order, wherein the Commissioner has relied on the decision of Hon'ble High Court of Kerala in the case of Zodiac Advertisers - 2009 (13) S. T.R, 593. He further submits that the said decision of Hon'ble High Court has been setting aside by the Apex Court in Zodiac Advertisers - 2009 (14) S.T.R. 449 (S.C.). .....

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..... clients, the said service tax has been paid to department. The whole of the demand pertains to painting the banners as per designs and manners prescribed by the clients of the applicant. 6.  Heard the parties and considered the submissions. 7.  Prima facie we are of the view that painting the banners by the applicant is not covered under the category of 'Advertising Agency Services .....

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