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TMI Blog2008 (12) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... cern and therefore, no service tax was payable as per Circular no. 341-43/96-TRU – Commissioner is not justified in confirming demand rejecting the claim on grounds that review was limited to order passed by original authority based on applicability of Circular and that question of taxability cannot be raised - ST/382 of 2007 - ST/436 of 2008 - Dated:- 17-12-2008 - M. VEERAIYAN, TECHNICAL MEMBE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of services rendered by the appellant to Directorate of Advertising and Visual Publicity (DAVP). (b) The original authority held that DAVP was not a commercial concern and therefore, no service tax was payable in view of Board's Circular Nos. 341-43/96-TRU, dated 31-10-1996. Accordingly, he dropped the demand of Rs. 5,880. (c) Commissioner issued a notice dated 3-1-2006 and passed an ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has passed the order after the expiry of two years from the date i.e., 31-12-2004 when the original order was sought to be revised was passed. This is against the specific provision of section 84 of the Finance Act, 1994 which stipulates that revision-order is required to be passed within two years from the date of the order. 5. Learned DR reiterates the finding of the Commissioner. 6.1 W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 84 can be passed 'after the expiry of two years from the date on which the order sought to be revised has been passed'. On this ground itself, the order is liable to be set aside. 6.2 Further we find that the show-cause notice was issued proposing demand of service tax in respect of service charges received from DAVP under the head 'Advertising service'. The original authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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