Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 132 - CESTAT, MUMBAIWaiver of pre-deposit – whether activities undertaken by the applicants in respect of arranging outdoor advertising in the foreign countries are liable to service tax under the category of advertising agency - contention is that the activities are undertaken in respect of services provided outside India. The applicants had only arranged space for advertisement and with effect from 1.5.2006 providing space or time as the case me for display, advertising also comes under the scope of advertising agency service. The period of demand is prior to 1.5.2006 – Held that:- Providing of such space comes under the purview of service tax with effect from 1.5.2006 by introducing a separate entry in respect of providing space for display of advertising. Pre-deposit of the dues is waived and recovery of the same is stayed during the pendency of the appeal. Stay petition allowed
|