2008 (6) TMI 66

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..... jadas, SDR, for the Respondent. [Order per: P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that the Commissioner has demanded service tax of over Rs. 76.00 lakhs along with Education Cess of over Rs. 1.50 lakhs from the appellants under Section 73(1) of the Finance Act, 1994, with interest under Section 75 of the Act, and has also imposed on them penalty u .....

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..... ed that an advertising agency acting as intermediary between print media and advertisers need pay service tax only on the commission collected by them from the print media. We have heard the learned SDR also. The appellants have made out a strong case against the impugned demand of service tax, penalty etc. on the strength of the above circular. Accordingly, there will be waiver of pre-deposit and .....

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