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2012 (12) TMI 674 - CESTAT MUMBAISale of advertising space or time service - applicant is a Municipal corporation - seeking waiver of pre-deposit of demand of service tax and interest - Held that:- As per the provisions of Section 65(105) “taxable service means any service provided to any person by any other person in relation to sale of space or time for advertisement in any manner, but does not include “sale of space for advertisement in print media” and “sale of time slot by a broadcasting agency or organization”. In the present case, where the applicants are collecting taxes or license fee in respect of the permission granted for putting up advertisement boards on the private properties, the applicants have prima facie a strong case. In respect of advertising boards which were on the street light poles and in respect of the rent which is given to the advertising agency to set up advertising board, the applicants have not made out a case for total waiver of service tax. As the adjudicating authority by invoking the provision of Section 80 have waived the penalty, therefore, taking the demand in respect of the land which is given for setting up structures for advertising and in respect of advertisement on the street light on the poles for the normal period, the applicants are directed to deposit Rs.8.00 lakhs (Rupees Eight lakhs only) within eight weeks.
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