2009 (5) TMI 333

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....Respondent. [Order per: M.V. Ravindran, Member (J)]. - This stay petition is directed against waiver of pre-deposit of the following amounts: (1) Rs. 55,81,856/- under advertising agency. (2) Rs. 1,78,500/- under Mandap keeper service. (3) Rs. 3,09,430/- under Business auxiliary services. 2. Heard both sides and perused the records. 3. Learned advocate submits that in respect of demand of se....

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....vices are excluded from the ambit of the words "commercial concern" with effect from 1-5-06. 4. Learned JDR on the other hand would submit that the activities of the appellant is of commercial nature and hence they should be put to conditions. 5. We have considered the submission made at length by both sides carefully. As regards the demand of service tax under the category of advertising agency....