COMMISSIONER OF SERVICE TAX Vs. MAD ENTERTAINMENT LTD.

JUDGEMENT

(1.) HEARD both sides. Revenue filed this appeal against the order passed by the Commissioner (Adjudication) whereby the demand of service tax by classifying the activity undertaken by the respondent under 'Advertising Agency' Service is set aside on merits as well as on time -bar.

(2.) THE respondents are registered with the Revenue authorities as provider of Video Tape Production Services as defined under Section 65(120) of the Finance Act, 1994 and paying appropriate service tax. A show cause notice dated 21 -10 -2005 demanding service tax for the period 16 -7 -2001 to 30 -9 -2004 was issued on the ground that the respondents provided Advertising Agency Service. The show cause notice also proposed to appropriate Service Tax of Rs. 2,52,61,226/ - which has already been paid by the respondent by classifying the activity undertaken as Video Tape Production Service. The adjudicating authority dropped the proceedings.

(3.) THE contention of the respondent is that for the same issue the Revenue earlier issued a show cause notice demanding service tax on the ground that respondents are providing advertising agency service and the Tribunal set aside the demand as time -barred reported in : 2007 (7) S.T.R. 521 (Tri. -Mum.). In the present case also show cause notice was issued again by invoking the extended period of limitation hence the demand is not sustainable.