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2015 (11) TMI 560 - AT - Service TaxWaiver of pre deposit - Advertisement Agency service or Sale of Space or Time for Advertisement service - Held that:- Advertising Agency means any [person] engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant; Prima facie, the appellant was not engaged in providing any service connected with making, preparation, display or exhibition of advertisement and it was not an advertisement consultant either. Indeed, the service seems to be more appropriately covered under the scope of Sale of Space or Time for Advertisement Service - prima facie find that the appellant is not covered under the scope of advertising agency service and therefore has a good case warranting complete waiver of pre-deposit. Accordingly, we waive the requirement of pre-deposit and stay recovery of the impugned liability during pendency of the appeal - Stay granted.
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