CESTAT Upholds Service Tax Demand for Advertising Services

The Appellate Tribunal CESTAT, Ahmedabad upheld a service tax demand of Rs. 38,09,605 on the appellant for selling advertisement space as an advertising service. The appellant's deposit of Rs. 20 lakhs was deemed satisfactory for stay without requiring further pre-deposit of the remaining tax amount.

---

---

The Appellate Tribunal CESTAT, Ahmedabad confirmed a demand of service tax of Rs. 38,09,605 against the appellant for selling space for advertisement, categorized as advertising service. The appellant had already deposited Rs. 20 lakhs, which was considered sufficient for stay, dispensing with the need for pre-deposit of the balance amount of tax.

---