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2015 (8) TMI 305 - CESTAT MUMBAI

2015 (8) TMI 305 - CESTAT MUMBAI - TMI - Waiver of pre deposit - Advertising Services or Business Auxiliary Services - Held that:- adjudicating authority as well as the first appellate authority has held that the activity of the appellant in so far as receiving commission from the print media fall, under the category of Business Auxiliary Services and amount paid by the appellant is considered as correct tax liability and appropriated against the service tax under the category of Business Auxili .....

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),JJ. For the Appellant : Shri Nilesh Rathi, Adv. For the Respondent : Shri A B Kulgod, Assistant Commissioner (AR) ORDER Per: M V Ravindran: This appeal is filed against Order-in-Appeal No. AKP/149/NSK/2010 dated 24.05.2010. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the issue involved in this case is regarding refund claim of ₹ 80,123/- filed by the appellant. Appellant had sought refund of this amount on the ground that the service tax liabil .....

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