2006 (3) TMI 764

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.... Shri R.V. Shetty, Advocate, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. ORDER [Order per : Jyoti Balasundaram, Vice-President]. - After hearing both sides on the application for waiver of pre-deposit of Rs. 70,865/- (Rs. Seventy Thousand Eight Hundred Sixty Five only) confirmed as Service tax and penalty of an equal amount imposed under Sections 78 and 76, penalty of....

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....before the Tribunal in the case of Commissioner of Central Excise, Ludhiana v. Azad Publications - 2004 (167) E.L.T. 59 (Tri.-Del.) in which it was held that sub-letting of site to an advertising agency for the purpose of permitting them (advertising agency) to display their advertisement and raising bills for realization of rental charges did not amount to providing services of the nature defined....