2003 (12) TMI 1

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....akwani, learned Advocate and Shri Sanjay Singhal, ld. JDR, we find the Commissioner (Appeals) has dismissed the appeal filed by the appellant on the ground of non-deposit of entire duty and penalty as directed by him vide the stay order dated 12-8-2003.  2. We find that the said demand has been confirmed against the appellant on the ground that by displaying the advertisement of various p....

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.... the client in relation to advertisement and he will, therefore, be liable to pay service tax accordingly". 3. In view of the above, we are of the view that the appellants have not able to make a prima facie case in its favour so as to allow the stay petition unconditionally. No financial hardship has been claimed before us.  4. Accordingly after taking note of the situation, we direct....