2012 (8) TMI 132

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....: S S Kang: 1. Heard both sides. 2. The applicants filed this application for waiver of pre-deposit of Service Tax of Rs.43,46,618/-, interest and penalties under Section 76 and Section 77 of the Finance Act, 1994. 3. The demand is confirmed on the ground that the applicants provided advertising agency service. The contention of the applicants is that the applicants were engaged by the Mi....

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....vided outside India. The applicants had only arranged space for advertisement and with effect from 1.5.2006 providing space or time as the case me for display, advertising also comes under the scope of advertising agency service. The period of demand is prior to 1.5.2006. Therefore, the activities undertaken by the applicants are not covered under the advertising agency service. Hence the demand i....

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....ntion is that the demand is not sustainable. 8. The Revenue relies on the definition as provided under Section 65 of the Finance Act, 1994 to submit that the activity undertaken by the applicants comes under the scope of advertising agency service. It is also submitted that the Revenue challenged the decision of the Tribunal in the case of Prithvi Associates supra before the Hon'ble Supreme Cou....