MANOJ JAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) Communication dated 19/02/2007 is the cause for filing present petition. The communication is by the Superintendent, Central Excise to the petitioner, a proprietor of M/s Kalp Advertisers:-

(2.) The facts on record reveals that with the advent of Finance Act, 1994, Service Tax was introduced and with the inclusion of services provided to a client by an advertising agency (as defined under Section 65(3)) in relation to advertisement in any manner as taxable service (Section 65 (105)(e)), the petitioner obtained registration under the Service Tax Act in his individual capacity in the year 1997; and was issued registration certificate No. GWL/ SER-TAX/ADV/70/97-98 dated 07/01/1998. Later on, invoking the provisions under Rule 4 of the Service Tax Rules, 1994, which provides for:-

(3.) Without having any order in his favour of cessation of the registration certificate, petitioner applied for fresh registration under Rule 4 of Service Tax Rules, 1994, whereon the petitioner was given the registration certificate No. ST/R-1/GWL/ADV/03/06-07.