2018 (4) TMI 1037

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....arance Shri N. Viswanathan, Advocate, for the Appellant Shri Arul C. Durairaj, Supdt. (AR) for the Respondent Per: B. Ravichandran The appellant is before us on the issue of differential interest liability confirmed by the lower authorities in the impugned proceedings. 2. The brief facts of the case are that the appellants are engaged in advertising in print media and they are accre....

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....2. The Ld. Counsel submitted that they are not at all liable to pay service tax as they are not an advertising agency. Since no tax is payable, the question of paying interest does not arise. On this ground alone he submitted that the impugned confirmation of interest should be set aside. 3. We have heard both sides and perused the appeal records. 4. The admitted facts are that the appellant....