2013 (11) TMI 350

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..... ing Agency Service. They make advertisements and also canvass advertisements for Television channels and get commissions on the advertisements canvassed by them. They were paying service tax under the category of Advertisement Agency Service for the consideration received towards production of advertisements and under the Heading Business Auxiliary Service (BAS) on the commissions they have receiv .....

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..... ant. Revenues case is that firstly those services were not in the nature of the input service and secondly that the value of the disputed input service was not included in the value of the output service and the tax was not paid by the applicant on value inclusive of the value of such input services. 3. The Ld. Counsel for the appellants submits that the appellants unit is not working and he .....

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..... their plea of financial hardship cannot be acceded to, fully. Therefore, we direct the applicant to deposit an amount of Rs. 15 lakhs (Rupees fifteen lakhs only) within six weeks and report compliance on 23.8.13. Subject to such deposit, pre-deposit of balance tax, interest and penalties are waived and its collection stayed during the pendency of the appeal. (Order dictated and pronounced in the .....

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