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2016 (9) TMI 432

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..... the category of 'Advertising Agency Services'. Therefore, the applicant has made out a case for complete waiver of pre deposit. Accordingly, we waive the requirement of pre-deposit of entire amount of service tax, interest, penalties, and stay recovery, thereof during the pendency of the appeal. - Waiver granted - ST/51717/2014 - Stay Order No. 60233/2016 - Dated:- 2-8-2016 - Mr. Ashok Jindal, .....

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..... d the service tax on the said activities. The show cause notice was adjudicated, the demand of service tax alongwith interest and equal amount of penalty was imposed. Against the said order, the applicant is seeking the waiver of pre-deposit of the impugned demand at this stage. 3. The Ld. Counsel appearing on behalf of the applicant submits that the applicant is engaged in the activity of only .....

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..... gistered with service tax under the category of Advertising Agency Services' and collecting the service tax from their clients. In some cases applicant is collecting service tax and in some cases applicant is not collecting service tax. The appellant is paying service tax on pick and choose basis, which is not correct. The applicant may be put on certain terms in respect of stay application. .....

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