2010 (7) TMI 244 - AT - Service Tax

Advertising service - selling of space for advertisement amounted to taxable service - appellant has already deposited the amount - treating the same as sufficient for the purposes of stay condition of pre-deposit of balance amount of tax and allows the stay petition.

Summary

The Appellate Tribunal CESTAT, Ahmedabad confirmed a demand of service tax of Rs. 38,09,605 against the appellant for selling space for advertisement, categorized as advertising service. The appellant had already deposited Rs. 20 lakhs, which was considered sufficient for stay, dispensing with the need for pre-deposit of the balance amount of tax.