2015 (1) TMI 290 - AT - Service Tax

Waiver of pre deposit - Advertisement agency services - Receipt of additional incentive amounts from the print media - Held that - Following decision of P. Goutham and Co. Vs. CST Ahmedabad 2011 (9) TMI 392 - CESTAT AHMEDABAD - there shall be waiver of predeposit and stay against recovery during the pendency of appeal - Stay granted.

Summary

The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, an advertisement agency service provider, who received additional incentive amounts from print media. The tribunal found no liability for service tax on the incentive amounts, following a precedent decision. Predeposit was waived, and recovery was stayed during the appeal.