FEBIN ADVERTISERS Vs. COMMISSIONER OF CENTRAL EXCISE, CALICUT

JUDGEMENT

(1.) THIS appeal has been filed against the Order -in -Appeal No. 07/2007/ST dated 31 -1 -2007 passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals), Cochin.

(2.) THE appellants collected rentals in respect of hoardings owned by them for advertisement purposes. Further, they hired certain premises from the Railways and afterwards hired those premises for purposes of advertisement. Revenue proceeded against the appellants on the ground that they are engaged in providing advertisement services which are taxable in terms of the Finance Act, 1994. The original authority confirmed a demand of Rs. 1,49,225/ - along with interest. However, penalties amounting to Rs 1,92,225/ - were imposed under various provisions of the Finance Act. The appellants challenged the order of the original authority by appealing to the Commissioner (Appeals). The Commissioner (Appeals) passed the impugned order upholding the findings and order of the original authority.

(3.) SHRI K.S. Ramesh, the learned Consultant, appeared on behalf of the appellants and Smt. Sudha Koka, the learned SDR, for the Revenue.