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TMI Blog2008 (6) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... to advertisement, the person carrying out each of the various activities will not be an Advertisement Agency - Prima facie, I find that the appellants have a strong case. Therefore, I grant full waiver of the pre-deposit - ST/441 - 442/2007 - 528-529/2008 - Dated:- 11-6-2008 - Shri T.K. Jayaraman, Member (T) S/Shri K.S. Naveen Kumar, Ashok Deshpande, Advocates, for the Appellant. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Education Cess of Rs. 98) u/s 73 of the Finance Act (i) Penalty of Rs. 100/- for every day u/s 76 of the Finance Act (ii) Penalty of Rs. 57,111/- u/s 78 of the Finance Act 2. I heard both sides. 3. The learned Advocate took me through the statutory provisions and also to the various invoices indicating the collection of charges from their clients to show that the activi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, he pointed out the finding of the Adjudicating Authority in the Commissioner (Appeals) impugned order wherein it is clearly stated that in respect of the same activity service tax is collected from certain clients and M/s. Yespi Advertisers issue the bill where the clients do not want to pay the service tax bill, is issued by Yespi Arts. He said in view of this, it is very evident that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, the person carrying out each of the various activities will not be an Advertisement Agency. This view has been held in the following decisions: (a) CCE v. The Incoda - 2006 (3) S.T.R. 302 (T) = 2004 (174) E.L.T. 65 (T) (b) CCE v. Azad Publications - 2006 (3) S.T.R. 249 (T) = 2004 (167) E.L.T. 59 (T) (c) CCE v. Team UPD Ltd. - 2005 (179) E.L.T. 469 (T) (d) CCE v. Team UPD ..... X X X X Extracts X X X X X X X X Extracts X X X X
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