2005 (3) TMI 572

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..... r]. Appellants are seeking stay of recovery of Rs. 24,337/- on the ground that the amount of service tax has been wrongly calculated by the lower authorities. They are giving advertisements through newspapers or periodicals on which they get 15% commission of the total value of the advertisements and they have paid service tax on 15% of the commission received by them. The case of the depart .....

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..... not liable to pay service tax at 100% of the value of the bills as 85% of the bills constitute payments due to media. 3. Heard Shri P.M. Rao, learned JDR. 4. Considering the submissions made by the appellants, I find that there is prima facie case made out by them for staying recovery of the disputed amount. In view of this, the recovery of the disputed amount is stayed and the appeal is poste .....

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