2012 (12) TMI 674

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....ocate Respondent Rep by: Mr. Anand Shah, Additional Commissioner (A.R) Per: Shri. S.S. Kang, Vice President 1. Heard both sides. 2. Applicant filed the application for waiver of pre-deposit of demand of service tax of Rs. 1,17,95,397/- and interest. 3. The demand is confirmed on the ground that the applicants were providing service under the category of Sale of advertising space or ....

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....form of rent for providing for erection of structures to various advertising agencies. The advertising agencies are further providing space for advertisement for various customers and paying appropriate taxes in respect of the service provided by them. As the applicants are only collecting rent facilitating to erect structures therefore, it cannot be said that the applicants are providing space fo....

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....es. The contention of the applicant is that as the adjudicating authority allowed the benefit of Section 80 of the Finance Act, 1994 on the ground of reasonable cause, the allegation of suppression of facts with intent to evade payment of tax is not sustainable and major portion of the demand is confirmed by invoking the extended period of limitation and the same is not sustainable. 6. The Reve....

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....icants are providing space for advertisement and the extended period can be invoked. Further, the provision of Section 80 of the Finance Act, 1994 provides waiver of penalty on showing bona fide belief. 9. In this case, the demand is confirmed on the ground that the applicants are providing space for advertisement. As per the provisions of Section 65(105) of the Finance Act, 1994 "taxable servi....