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2016 (6) TMI 920 - CESTAT CHANDIGARH

2016 (6) TMI 920 - CESTAT CHANDIGARH - TMI - Business Auxiliary service (BAS) - As per the agreement, the applicant is entitled to use spaces retained by APIL on lease and licence basis and retain licence fee - applicant submitted the from May,2006/June, 2007 the applicant is paying service tax on sale of spaces and advertisement/renting service. Therefore, for the period prior to that the applicant is not liable to pay service tax under the category of business auxiliary service - Held that:- P .....

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#8377; 81,33,828/- alongwith interest and various penalties upon then under Finance Act, 1994 for the period from 1.4.2004 to 30.4.2006 under the category of business auxiliary service. 2. The facts of the case that the appellant is under an agreement with M/s. Ansal Properties & Industries Ltd. (hereinafter referred as APIL) for management of complex, advertising, promotion of shoppers traffic, newsletter mailing, recovery of rent etc. for these activities the applicant is liable to pay  .....

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which the service tax was sought by the department. On the basis, a show cause notice was issued to applicant to demand service tax which was adjudicated and confirmed the demand of ₹ 81,33,828/- for the period from 1.4.2004 to 30.4.2006. the applicant is seeking waiver of pre-deposit of the same. 3. Learned consultant appeared on behalf the applicant submitted the from May,2006/June, 2007 the applicant is paying service tax on sale of spaces and advertisement/renting service. Therefore, f .....

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