9911796707
TMI Blog2013 (4) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. ORDER [Order per : S.S. Kang, Vice-President]. - The appellants filed this appeal against the impugned order passed by the Commissioner of Central Excise (Appeals), Mumbai. The appellants registered with the Revenue as an Advertising Agency. The present proceedings were initiated by issuing a show cause notice dated 25-7-2003 demanding service tax on the ground that the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iv) Presentation development on latest NRS data and (v) Media Consultancy. 3. During the argument, the appellants admitted that the media consultancy is in respect of advertisement. 4. In respect of other activities, the contention is that the appellants are only collecting data in respect of media and evaluation in respect of sales development. The appellants are also analyzing an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /IRS data are undertaken and prepared by two industry bodies, which result in research data for assisting in decision making by the clients of the appellants. Further we find that the Revenue is relying upon the statement of the Director of the firm whereby he explained the activities. The Revenue was not taken care to call for the contract made by the appellants with the client. In view of this, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax regularly on advertising consultancy service, the appellants were under the bona fide belief that the activities were not covered under the scope of Advertising Agency or Advertising Consultant. Therefore, under the bona fide belief the appellants have not paid service tax in this regard. 8. We find that as the appellants were paying regularly appropriate service tax in respect of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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