BHAGWATI ENTERPRISES Vs. C.C.E.

JUDGEMENT

(1.)

(2.) APPEAL has been filed against order in appeal No. 16/ST/APPL/Jal/2009 dated 17.02.2009 passed by the Commissioner (Appeals), Customs & Central Excise, Chandigarh which upheld the Order -in -original dated 25.11.2008 in terms of which service tax demand of Rs. 3,58,546/ - was confirmed alongwith interest and penalties on the ground that the appellants were providing advertising agency service on which they did not pay service tax during the period 2006 -07.

(3.) WE have considered the contentions of the appellants. In Section 65(3) of Finance Act, 1994, advertising agency is defined as under: