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TMI Blog2018 (10) TMI 1419X X X X Extracts X X X X X X X X Extracts X X X X ..... activity is liable to service tax under the head Selling of Space or Time for advertisement, other than print media? Held that:- The appellant BSNL have a very large number of subscribers to whom all the periodical telephone bills are sent. No doubt, BSNL have opted for lower tender of ₹ 0.58 per A-4 image whereby they have saved some of their printing cost. Quite obviously, the print ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER SHRI MADHU MOHAN DAMODHAR The facts of the matter are that appellant had issued the telephone bills printed through M/s.Mehra Computer Systems Ltd., Chennai. The rate of printing of telephone bills was finalized as under : i) @ ₹ 0.58 per A-4 image without free supply of Bill Form (with free advertisement 1/5th of backside portion, i.e. The tenderer can use a st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es dt. 8.9.2009 and 14.10.2009 inter alia, proposing demand of service tax with interest and imposition of penalty under various of provisions of the Act. These SCNs were disposed of by the original authority vide order No.24/2009-10 dt. 26.02.2010. The adjudicating authority dropped the proceedings initiated in both the SCNs. However in appeal by the department, the lower appellate authority vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax. This fact was recorded in the Order-in-Original based on the report given by the jurisdiction officers. 3. On the other hand, Ld. A.R supports the impugned order. 4. Heard both sides and have gone though the facts. The appellant BSNL have a very large number of subscribers to whom all the periodical telephone bills are sent. No doubt, BSNL have opted for lower tender of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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