2011 (8) TMI 877

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.... the Appellant. Shri A.K. Prasad, JCDR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. - The applicants are seeking waiver of pre-deposit of Service Tax confirmed against them under the category of 'Advertisement Agency/Business Auxiliary Service'. 2. The facts of the case are that the applicants are providing the service of advertisement to their clients on payment o....

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....nt received from media, the demand of Rs. 75,68,236/-. A demand was also confirmed on account of non-payment of service tax on co-ordination costs paid to overseas entities for the period 1-7-2003 to 31-12-2006 along with interest and various penalties under the Finance Act, 1994. By these appeals, the applicants are seeking waiver of pre-deposit at this stage. 4. Shri A.R. Krishnan, the l....

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....re reported in 2007 (7) S.T.R. 277 (Tri.-Bang.). Therefore, he submitted that the applicants are not liable to pay any service tax on this account. 5. On the other hand, Shri A.K. Prasad the learned JCDR strongly opposed the stay application and submitted that the service tax demand has been made under the category of 'Business Auxiliary Service" against for promoting the business of media....

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....dvertisements with the media. Implement media strategy against objectives. Therefore, as per the agreement prima facie the applicants are providing services to media under the category of 'Business Auxiliary Service". Therefore, we are of the prima facie view that the applicants have rendered the services to media. Therefore, the applicants are liable to pay service tax on write-backs and discount....