THE GROUP ADVERTISING CONSULTANT Vs. CCE

JUDGEMENT

(1.) THE issue involved in this appeal is regarding imposition of penalty on the appellant who is providing advertisement agency services.

(2.) THE matter has been listed for admission. I find from the provisions of Finance Act that there is no bar for filing appeal before the Tribunal in respect of service tax matters and the Tribunal can entertain any appeal for any amount confirmed. In view of the fact the appeal is admitted. Since the issue involved in this case is in very narrow compass the appeal itself is taken up for disposal with the consent of both sides after granting stay.

(3.) I find that the lower authorities should consider the plea of the appellant regarding applicability of provisions of Rule 6(1) of the Service Tax Rules, 1994. Accordingly the appeal is allowed by way of remand to the adjudicating authority to consider the plea of the appellant and decide the matter afresh after granting an opportunity of presenting their defence. Appeal allowed by way of remand.