COMMR. OF C. EX. Vs. MEDIA WORLD ENTERPRISES

JUDGEMENT

(1.) THIS appeal is directed against Order -in -Appeal No. SR/149/NGP/2009, dated 7 -7 -2009. The facts that arise for consideration are whether the appellant are to be fastened with the service tax liability for the period 21 -11 -2006 to 2 -11 -2007 for discharging of service tax liability under the category of sale of space of advertisement services.

(2.) The adjudicating authority has observed the appellant is printing and publishing calendar 'KALDARSHIKA' on which there are advertisement; therefore, services are provided which fall under category of sale of space for advertisement. On appeal, the first appellate authority has set aside the Order -in -Original and allowed the appeal filed by the assessee. The Revenue has appealed before the Tribunal.

(3.) LD . Counsel would support the order. He submits that they fall under the category of books by the first appellate authority; who has held so after perusal of the KALDARSHIKA which is nothing but Almanac.