TMI Blog2013 (8) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant could have taken credit of the Service Tax paid on the transaction as promotion or marketing of the goods come within the purview of input services as defined in rule 2(l) of the CENVAT Credit Rules, 2004. Stay application - unconditional waiver of pre-deposit of the dues and stay granted. - ST/640/12-MUM - S/463/13/CSTB/C-I - Dated:- 7-3-2013 - P R Chandrasekharan And Anil Choudh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t services and accordingly, a demand of Service Tax amounting to Rs.32,642/- was confirmed along with interest thereon and also imposing penalties under sections 76, 77 and 78 of the Finance Act, 1994. The appellant preferred an appeal before the lower appellate authority, who dismissed the appeal. Hence, the appellant is before us. 3. The learned Counsel for the appellant submits that as per d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntire transaction is revenue neutral. He also submits that the demand is time barred as the show-cause notice has been issued on 07.01.2011 for the period 2006-07 and 2007-08. Accordingly, he prays for grant of stay. 4. Learned Addl. Commissioner (AR) appearing for the Revenue, on the other hand, submits that the magazine Fertilizer Focus is mainly circulated amongst the people engaged in fert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecific, it will be mainly of interest to public connected with that industry. Public connected with the industry would include a large number of the public such as fertilizer users, manufacture of fertilizers, farmers, scientists and all others whoever is interested in that field. They are as much part of the general public as anybody else and, therefore, we are prima facie of the view that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
