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2014 (12) TMI 745 - CESTAT CHENNAIWaiver of pre deposit - Advertisement agency service - Sale of Space or Time for Advertisement Service - Held that:- Tribunal in the case of Tamil Nadu Cricket Association (2009 (10) TMI 669 - CESTAT CHENNAI), directed predeposit in respect of demand of tax on sale of space and time for advertisement agency relating to sponsorship. The Tribunal in the case of Kerala State Road Transport Corporation (2010 (12) TMI 114 - CESTAT, BANGALORE), as relied upon by the learned counsel, remanded the matter as the assessee’s service tax liability was not considered by the adjudicating authority as the discharge of service tax liability has been discharged by the persons who have taken the space from the assessee. In the present case, prima facie, we find that the applicant paid the tax prior to April 2009. We are unable to accept the submission of the learned counsel that the service tax liability was shifted on the advertisement agency after April 2009. In this context, the learned counsel failed to place any evidence of the discharge of service tax liability by the persons who have taken the space from the assessee. Applicant failed to make out a prima facie case for waiver of predeposit of the entire dues - Partial stay granted.
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