TMI Blog2013 (10) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... y of all further proceedings pursuant to the adjudication order dated 31.12.2012, on condition that the petitioner remits approximately 20% of the tax component - stay granted partly. - Appeal No. 56897 of 2013 - Stay Order No. 58684/ 2013 - Dated:- 5-8-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant : Shri A. K. Batra, C.A. For the Respondent : Shri Govind Dixit, A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivate parties and therefore do not fall within the definition of the taxable service as spelt in Section 65(105)(zzzm) of the Finance Act, 1994, since neither the Corporation nor the assessee could have sold those spaces, in respect of which advertisements are said to have been made; and that there is no justification for invoking the extended period of limitation since there was no wilful suppres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng part of functions imposed on the Corporation under legislation; and where such fees is collected in respect of advertisements put up on premises/ space not belonging to the Corporation levy of service tax under Section 65(105)(zzzm), would be impermissible since the property is not owned by the Corporation. In this view of the matter, prima-facie, the levy of service tax to the extent advertise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der it appropriate to grant waiver of pre-deposit and stay of all further proceedings pursuant to the adjudication order dated 31.12.2012, on condition that the petitioner remits Rs. 13 lakhs (approximately 20% of the tax component), within eight weeks from today and reports compliance by 15.10.2013. In default of either deposit or reporting compliance as stipulated, there shall occur a failure of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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