2015 (12) TMI 1011

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....For the Respondent : Shri Govind Dixit, D.R. ORDER Per R.K. Singh: Stay application along with appeal has been filed against Order-in-Original No. 8/Commr/PKL/2013 dated 27.2.2013 in terms of which service tax demand of Rs. 2,78,61,482/- along with interest and penalties had been confirmed on Rs. 22,78,90,146/- which the appellants had shown as foreign expenses (misc. foreign exchange) on accou....

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....mpt from service tax.  (vi) a small amount of Rs. 25,14,165/- was in relation to tour operator service but performed entirely outside India.  (vii) small amount of Rs. 1,01,850/- and Rs. 2,05,890/- were spent in relation to Development & Supply of Content Service which became taxable from 1.6.2007 while these expenses were made before 18.4.2006. 2. The ld. DR, on the other hand, sta....

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.... impugned expenses were related to advertising agency service. 4. We find that advertising agency service is defined under Section 65 (3) as under :-  "(3)"advertising agency" means any person engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant." Thus, it was incumbent upon the adjudicating ....