2014 (1) TMI 1143

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Dixit & Ms. Shweta Bector, ARs, for the Respondent. ORDER We have heard both sides in respect of stay petition. The appellant is admittedly an advertising agency and is providing services to its clients on which they were paying Service Tax. They entered into tripartite agreement with M/s. GRP M and M/s. Initiative Media. As per the said agreement, the appellants clients were referred to other ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o the definition of 'advertising agency' in operation during the relevant period, learned advocate submits that the said services attract Service Tax only when the service was being provided only to the client. The word 'client' was replaced by 'any person' with effect from 16-5-2008 and as such, the services provided by the appellant to other advertisement agency would not fall under the category....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... agency service to the clients. As observed by Commissioner (Appeals), the consideration of such services was being routed through GRP M. She also counters the appellants argument on the point of limitation on the ground that the appellant never informed the Revenue about non-payment of Service Tax on this consideration received from GRP M. 5. After considering and appreciating the submissio....