2012 (9) TMI 489

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..... ent charges and also for business auxiliary services, technical testing etc. – Held that:- as regards to legal professional charges there cannot be any demand on service tax on such services rendered prior to 7.9.2009. As regards the demand of service tax on advertisement charges, it needs to be considered as the issue is arguable one, and can be considered at the time of final disposal of the app .....

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..... the service tax in respect of the services received by them from legal professionals, trade mark, consultants, advertisement charges during the period August, 2005 to June, 2008 and also for business auxiliary services, technical testing etc. Learned Counsel submits that the first appellate authority is correct in dropping the demand upto 18.4.2006. It is the submission that the amounts paid by th .....

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..... charges, it needs to be considered as the issue is arguable one, and can be considered at the time of final disposal of the appeals. At this juncture, prima facie, we are unable to grant complete waiver of the amount involved in this case. In view of this, we direct the appellants/ applicants to deposit an amount of Rs.2 lakhs (rupees two lakh) within a period of four weeks from today and report .....

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