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2008 (6) TMI 109 - CESTAT BANGALOREHeld that collecting rentals for hiring the hoarding space was brought into the service tax net only w.e.f. 1-5-2006. In view of this for the prior period this would not at all be covered under the service tax net - Even though each activity is related to advertisement, the person carrying out each of the various activities will not be an Advertisement Agency - Prima facie, I find that the appellants have a strong case. Therefore, I grant full waiver of the pre-deposit
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