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2015 (11) TMI 560 - CESTAT NEW DELHI

2015 (11) TMI 560 - CESTAT NEW DELHI - 2016 (41) S.T.R. 670 (Tri. - Del.) - Waiver of pre deposit - Advertisement Agency service or Sale of Space or Time for Advertisement service - Held that:- Advertising Agency means any [person] engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant; Prima facie, the appellant was not engaged in providing any service connected with making, preparation, display or e .....

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al - Stay granted. - Application No. ST/STAY/60559/2013-CU[DB] In Appeal No. ST/59839/2013-CU[DB] - Stay Order No.53147/2015 - Dated:- 7-9-2015 - G. Raghuram, President and Mr. R.K. Singh, Member (Technical) For the Petitioner : Mr. G Maheshwari, Advocate, Ms. Swati Thapa, Advocate For the Respondent : Ms. Suchitra Sharma, DR ORDER Per Mr. R.K. Singh : Stay application along with appeal is filed against Order-in-Original dated 18.07.2013 in terms of which service tax demand of ₹ 56,12,124/ .....

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t it was not providing advertising agency service and therefore was not liable to pay service tax thereunder. 2. We have perused the definition of Advertising Agency Service given in Section 65 (03) of the Finance Act, 1994, according to which Advertising Agency means any [person] engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant; Prima facie, the appellant was not engaged in providing any servic .....

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