2012 (7) TMI 106

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..... category of business auxiliary service as the service has been brought under the service tax with effect from 1.7.2003. In favor of assessee. - ST/289/2010 - S/549/2011/CSTB/C-I - Dated:- 8-11-2011 - Ashok Jindal, P R Chandrasekharan, JJ. For Appellant: Shri R Sundaram, Adv. For Respondent: Shri S R Bhatti, Adv. Per: Ashok Jindal: Demand of service tax of Rs.27,46,030/- has bee .....

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..... ot cover under definition of advertising agency service and from 1.7.2003 they are paying service tax under the category of business auxiliary service as the service has been brought under the service tax with effect from 1.7.2003. 3. Heard. 4. We find that prima facie the activity undertaken by the appellant does not cover under the category of advertisement. The applicant has made out a stro .....

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