2015 (8) TMI 203

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....Ms. Suchitra Sharma, D.R. ORDER Per R.K. Singh: Stay petition along with appeal has been filed against order-in-original dated 31.10.2013 in terms of which service tax demand of Rs. 2,19,00,921/- was confirmed along with interest and penalties in respect of Show Cause Notice dated 3.12.2012 and demand of Rs. 1,64,90,211/- along with interest and penalties was confirmed in respect of Show ....

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.... respect of Show Cause Notice dated 18.4.2013 confirmed in respect of advertisement service. The appellant contended that they have already deposited Rs. 46,58,732/- along with interest while the demand of Rs. 2,29,150/- has been confirmed on the amount which they paid to the newspaper for advertisement while such payment do not fall under the category of advertising agency service. 2. The ld. ....

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....aiver of pre-deposit of demand relating to Business Auxiliary Service. The appellant's plea that the demand of Rs. 2,29,150/- confirmed under advertising agency service in respect of Show Cause Notice dated 18.4.2013 is not sustainable because this amount was paid directly to the newspapers for advertisement and not to any advertising agency and no such agency was engaged for providing any service....