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2010 (7) TMI 312 - AT - Service TaxWaiver of pre-deposit of service tax along with interest and penalties - contention of the applicant is that the period in this case is from May 2001 to June 2003 - contention of the applicant is that she was doing work of conceptualising and writing the contents for advertising material such as advertising films, radio and print ads which M/s. Ambience Publicis then produced as final advertising material - Held that: - certificate produced by the applicant states that M/s. Ambience Publicis was paying service tax on the value of service which became part of the service rendered by M/s. Ambience Publicis and provided by the applicant - department could not produce any evidence to counter the certificate produced by the applicant. The prime advertising agency has already paid the service tax. Asking the applicant to pay service tax on the advertising materials - applicant has been able to make out a prima facie case in her favour - pre-deposit of service tax and other dues including the penalties are waived - Application allowed
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