2011 (9) TMI 392

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.... For Respondent: Shri R. Nagar, SDR   Per: Mr. M.V. Ravindran:   These two stay petitions are filed for the waiver of pre-deposit of the following amounts.   Service tax demand of Rs.98,037/- penalties of Rs.200/- per day under Section 76 and Rs.5000/- under Section 77.   2. Since the issue involved in both these stay petitions is identical and is of the same assess....

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....ch, in an identical issue wherein the Bench had held in favour of the assessees.   5. Learned departmental representative reiterates the findings of the lower authorities and submits that they are liable to pay the service tax as confirmed.   6. After hearing both sides for some time on the stay petitions, we find that the appeals themselves could be disposed of as a coordinate Ben....

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....n this argument it appears that the appellants have overlooked a fundamental issue, that is, the ability to provide different kinds of services to different clients. It is nowhere laid down that merely because an assessee provides one set of services to one set of clients; it is precluded from providing any other services to any other clients. Though the appellants are into business of providing a....

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....ifferent seats of clients.   8. It can be seen from the above reproduced findings that the issue regarding whether discounts/incentives given to the appellant as an advertising agency would be liable for the service tax under the business auxiliary services. It is seen and as correctly pointed out by the learned counsel that the coordinate Bench of the Tribunal in the three cases as cited ....