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2013 (4) TMI 20 - AT - Service TaxAppellant is in the business of sale of space and time for advertisement and entered into an agreement with another party for outsourcing sale. The same has been banned by the High Court of Andhra Pradesh therefore appellant Converted the amount of outsourcing fee into equity shares through an agreement. Department contested the same and demanded service tax along with interest and penalties for that converted amount. - Held that – No service has been rendered in pursuance of the agreement which was entered due to the bann imposed by the Hon'ble High Court - stay granted.
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