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TMI Blog2025 (3) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... n the cases cited above, that mere preparing the advertising material does not come under the ambit of advertising and therefore, the activity undertaken by the appellants cannot be held to be "advertisement agency service". Extended period of limitation - HELD THAT:- The show cause notice has been issued invoking the extended period. However, no positive act of suppression, mis-statement etc. on the part of the appellants has been brought on record. Further, the show cause notice has been issued on the basis of the data available with the Income Tax Department in the form of TDS details and 26AS statements. Revenue has not conducted any enquiry so as to ascertain what was the service rendered? When it was rendered? To whom it was rendered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the conclusion that the appellants were required to pay balance service tax of Rs. 47,06,819. A show cause notice dated 23.04.2012 was issued to the appellants demanding service tax of Rs. 47,06,819 along with interest and penalty. The show cause notice was adjudicated by Original Authority, vide order dated 19.12.2012, confirming the demand raised along with interest and equal penalty under Section 78, while imposing a penalty of Rs. 5000 under section 77. On an appeal filed by the appellant Learned Commissioner (Appeals), vide impugned order dated 29.11.2013, confirmed the demand, relying on the judgment of Kerala High Court in the case of M/s Zodiac Advertisers 2009 (13) STR 593, while setting aside the penalties. Hence, this appeal. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court in the case of advertising club Vs. CBEC 2001 (131) ELT 35 (Mad.), while deciding the constitutional validity of the levy of the service tax held that mere display of advertisement does not attract levy of service tax. He also relies on Star Neon Sign - CCE 2002 (141) ELT 770 (Delhi-CESTAT). 4. Learned Counsel submits also that the show cause notice was not served on the appellant following the procedure laid down under Section 37C of the Central Excise Act 1944; instead, the show cause notice was affixed on the last known address of the appellant. It was held in the following cases that such a service would be violation of principle of natural justice. (i) Trans Global Agency PSE India 2009 (245) 1.11 757 10 Trans Global Agenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ePalmolive ((India) Ltd. 1980 (6) ELT 268 (Bom.) India) Ltd. 1980 (6) ELT 268 (Bom.) (viii) New Polymer Industries 1991 (52) ELT 145 (Tribunal)New Polymer Industries 1991 (52) ELT 145 (Tribunal) (ix) Raymonds Ltd. 2005 (189) ELT 345 (Tri.Raymonds Ltd. 2005 (189) ELT 345 (Tri.--Mumbai)Mumbai) (x) RichardsoRichardson & Cruddas Ltd. 1992 (57) ELT 336 n & Cruddas Ltd. 1992 (57) ELT 336 (Tribunal)(Tribunal) (xi) Intercity Cable Systems (P) Ltd. 1995 (80) ELT 445 Intercity Cable Systems (P) Ltd. 1995 (80) ELT 445 (Tri.) (Tri.) (xii) Man Man valleyvalley Minerals Ltd 2013 (293) ELT 542 (Tri.Minerals Ltd 2013 (293) ELT 542 (Tri.--Delhi)Delhi) (xiii) Ramchandra Enterprises, 2013 (295) ELT 731 (Tri.Ramchandra Enterprises, 2013 (295) ELT 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o positive act of suppression, mis-statement etc. on the part of the appellants has been brought on record. Further, the show cause notice has been issued on the basis of the data available with the Income Tax Department in the form of TDS details and 26AS statements. Revenue has not conducted any enquiry so as to ascertain what was the service rendered? When it was rendered? To whom it was rendered? What was the consideration received by the appellants? etc. The burden of proving the same was with the Department for alleging non-payment of service tax by the appellants. Such a confirmation of duty cannot be sustained. Extended period cannot be invoked under such circumstances. Therefore, we are of the considered opinion that the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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