2014 (1) TMI 1143

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....cate, for the Appellant. Shri G.K. 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 a....

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.... by them to GRP M. By drawing our attention to 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 advertise....

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....e appellant who was providing the advertisement 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.&emsp....