2014 (1) TMI 666

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....Advocate For the Respondent: Shri Govind Dixit, DR ORDER Per Archana Wadhwa (for the Bench): The appellant is an advertising agency and is discharging his service tax liability on the consideration of services received by him. In addition, they also sold the space in printing media or electronic media for display of advertisement. The printing media or electronic media grant slots / sp....

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.... Adwise Advertising Pvt. Ltd. vs. Union of India [2006 (2)STR 375 (Mad)] observed that the amount spent for flashing an advertisement in a particular print media or electronic media, cannot be said to have been paid towards the services rendered by the advertising agency. As such, we find that prima facie, the issue stands covered in favour of the assessee, thus entitling them to unconditional sta....