2012 (7) TMI 256

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..... he business of the applicant and they are not the advertising agency, therefore, the demands in the category of advertising agency is not sustainable. In favor of appellant. - ST/333/2010 - S/568/2011/CSTB/C-I - Dated:- 16-11-2011 - Ashok Jindal, P R Chandrasekharan, JJ. For Appellant: Mr Dayanand K, CA For Respondent: Mr A K Prabhakar, Supdt. (AR) Per: Ashok Jindal: 1. The appli .....

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..... therefore, the demands in the category of advertising agency is not sustainable. 3. Prima facie we find that the activity undertaken by the dealers/agents are not covered under the category of advertising agency, therefore, the applicants have made out a prima facie for waiver of entire amount of service tax, interest and penalties, accordingly, we do so. We grant waiver of pre-deposit of servi .....

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