RELIANT ADVERTISING Vs. COMMISSIONER, CENTRAL EXCISE

JUDGEMENT

(1.) This appeal has been filed by the assessee-appellant under Section 35G of the Central Excise Act, 1944 (in short, "the 1944 Act") read with section 83 of the Finance Act, 1994 (in short, "the 1994 Act") against the impugned order dated 9.4.2013, Annexure A.9 passed by the Central Excise and Service Tax Appellate Tribunal (in short, "the Tribunal") and the order dated 2.7.2007, Annexure A.5 passed by the adjudicating authority, claiming following substantial questions of law:-

(2.) A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The Central Excise Officers visited the premises of the appellant i.e. M/s Reliant Advertising, 1643, Sector 4, Panchkula and during search, certain documents relating to advertising business were recovered. On scrutiny, it was found that the total value of services of release of advertisement for the period from 1.4.2001 to 31.12.2005 as per Release order Registers was Rs. 7,97,81,123.14 whereas upon calculations, from the balance sheets, this was found to be Rs. 7,98,22,231.46 for the same period. Scrutiny of ST3 returns filed by the appellant revealed that it had declared total amount billed for the taxable services provided during the period from 1.4.2001 to 30.9.2005 as Rs. 1,18,18,348.57 and had paid service tax amounting to Rs. 1,26,584.39 and education cess amounting to Rs. 690/-. The appellant had short paid service tax amounting to Rs. 7,11,804.78 and Rs. 3692.90 towards the services of release of advertisement. The appellant was issued show cause notice dated 16.10.2006, Annexure A.3 which was adjudicated by the Additional Commissioner, Central Excise Chandigarh who confirmed the demand of service tax and also imposed penalties vide order dated 2.7.2007, Annexure A.5. Aggrieved by the order, the assessee filed appeal before the Commissioner (Appeals) Central Excise and Customs, Chandigarh. Vide order dated 14.11.2007, Annexure A.7, the appeal was allowed. The revenue filed appeal before the Tribunal. Vide order dated 9.4.2013, Annexure A.9, the appeal was allowed and the order dated 14.11.2007 passed by the Commissioner (Appeals) was set aside. Hence the instant appeal by the assessee-appellant.

(3.) We have heard learned counsel for the parties and do not find any merit in the appeal.