2010 (11) TMI 155

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..... as per Explanation (zzzm) of Section 65 (105) of the Act, sale of space for advertisement in print media is exempted from levy of service tax and it cannot be disputed that even if the applicants promote the business of the newspapers by canvassing advertisements, the result is sale of space in newspapers for advertisement - pre deposit waived.
Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy .....

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..... ed from levy of service tax and it cannot be disputed that even if the applicants promote the business of the newspapers by canvassing advertisements, the result is sale of space in newspapers for advertisement. We therefore waive predeposit of the amounts in question and stay recovery thereof pending the appeal. (Dictated and pronounced in open court)
Case laws, Decisions, Judgements, Orders .....

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