2013 (10) TMI 131

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.... M.V. Ravindran; This Stay Petition is filed for waiver of pre-deposit of an amount of Rs.7,75,193/- confirmed as Service Tax liability under reverse charge mechanism, interest thereof and penalties under Section 76, 77 & 78 of Finance Act, 1994. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires that both the lower authorities have held that the appe....

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....hand, would submit that the appellants activity of placing an advertisement abroad would fall under the category of Advertising Agency as defined in Section 65 of Finance Act, 1994. It is his submission that the Stay Order of the Tribunal in the case of Mukta Arts Ltd. 2004 (167) ELT 85 (Tri-Mum) is akin to the case in hand. 6. We find that the factual matrix is not disputed in as much as the ....