COMMISSIONER OF C. EX. Vs. RELIANT ADVERTISING

JUDGEMENT

(1.) THE appeal by the Revenue against the Order -in -Appeal dated 14 -11 -2007 passed by the Commissioner (Appeals), Customs & Central Excise, Chandigarh reversing the Order -in -Original dated 28 -6 -2007 of the Additional Commissioner, Central Excise, Chandigarh.

(2.) A Show Cause Notice dated 16 -10 -2006 was issued setting out a demand of Service Tax of Rs. 7,11,804.78 and Rs. 3,692.90 as education cess thereon in respect of the period 1 -4 -2001 to 31 -12 -2005; penalties under Sections 76, 77 and 78 of the Finance Act, 1994 and interest under Section 75, as prima facie recoverable from the assessee.

(3.) AGGRIEVED , the assessee preferred an appeal which was allowed by the appellate order dated 14 -11 -2007. The Appellate Commissioner relying on the judgment of this Tribunal in Euro RSCG Advertising Ltd. v. CST, Bangalore - : 2007 (7) S.T.R. 277 (Tri. -Bang.); and the CBEC Circular No. , dated 28 -10 -2003, concluded that the amounts received by the appellant are not exigible to Service Tax as advertising service agency. Revenue contests this conclusion of the appellate Commissioner in the appeal before us.