2009 (7) TMI 898

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rangements for display of the advertisement in the media at a particular time prima facie it is not a fit case for total waiver of amount of service tax. Thus direct to pre-deposit the amount. - ST/75 OF 2009 - S/343 (KOL.) OF 2009 - Dated:- 24-7-2009 - S.S. KANG, VICE PRESIDENT S.P. Chaudhary for the Appellant. A.K. Sharma for the Respondent. ORDER 1. Heard both sides. 2. The app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as provided under section 65(2) and 65(3) of the Finance Act, 'advertising agency' means any commercial organization providing advertising service or making exhibition of advertisements and 'advertising agency' means any person engaged in providing any service connected with display of advertisements. As the applicants are making arrangement for display on a particular time in the media, they are .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X