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2013 (10) TMI 131 - CESTAT AHMEDABADAdvertising Agency - Waiver of Pre-deposit – Both the lower authorities have held that the appellant was liable to discharge Service Tax liability under the category of advertising agency as they have published an advertisement in journals/magazines abroad - Held that:- The appellant places advisement for sale of products in foreign journals/magazines, through an agency, which had no office in India - It transpires from the record that the appellant was placing advertisement which he himself sends it abroad through advertising agencies - There was nothing on record to show that the advertising agency which was situated abroad was visualizing, conceptualizing etc of the said advertisement - the decision of Ajanta Fabrication Vs. CCE Meerut [2006 (10) TMI 1 - CESTAT, NEW DELHI ] may cover the issue in favour of the assessee - The appellant had made out a prima facie case for complete waiver of pre-deposit of the amounts involved - the application for waiver of pre-deposit of the amounts involved was allowed and recovery thereof stayed till the disposal of appeal.
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