2013 (12) TMI 909

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....the Respondent. ORDER This is a stay application seeking waiver of pre-deposit of Rs. 43,08,942/- Service Tax, interest and the penalties imposed under Sections 77 and 78 of the Act. 2. The brief fact of the case are that applicant is engaged in providing advertising service to M/s. Usha International Ltd., M/s. Majestic Auto Ltd., M/s. Hero Honda Motor Ltd., by way of painting their advertisem....

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....in the taxable value for the purpose of discharging Service Tax and also further the cost of Flex and other material is to be included in the value of taxable service. 5. We find amount of wall rent was recovered by the applicant from the service recipients. Under Section 67 of the Finance Act and Rules made thereunder, where any expenditure or cost is incurred by the service provider in the cour....