TMI Blog2008 (8) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order per: S.L. Peeran, Member (J) (Oral)]. - The appellant is required to pre-deposit Rs. 13,33,197/-. They were providing service under the category of "Advertising Agency" by procuring space for providing advertisement on KSRTC buses, raising hoardings and advertisement through display boards on CCTV. In all similar circumstances, the parties were not paying Service tax and one of the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he definition of "Advertising Agency". They have not procured space from the municipal authorities, which was the question in Rex Advertisers (supra). 4. We have carefully considered the submissions. Prima facie, the judgment and the Board's Circular would apply to the facts of the case. The details are required to be seen at final stage. The stay application is therefore allowed granting waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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