9911796707
TMI Blog2012 (12) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... the permission granted for putting up advertisement boards on the private properties, the applicants have prima facie a strong case. In respect of advertising boards which were on the street light poles and in respect of the rent which is given to the advertising agency to set up advertising board, the applicants have not made out a case for total waiver of service tax. As the adjudicating authority by invoking the provision of Section 80 have waived the penalty, therefore, taking the demand in respect of the land which is given for setting up structures for advertising and in respect of advertisement on the street light on the poles for the normal period, the applicants are directed to deposit Rs.8.00 lakhs (Rupees Eight lakhs only) wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r providing space for advertisement for various customers and paying appropriate taxes in respect of the service provided by them. As the applicants are only collecting rent facilitating to erect structures therefore, it cannot be said that the applicants are providing space for advertisement which is chargeable to service tax. 5. The demand of approximately Rs.11 lakhs in respect of charges collected by the applicants for providing space to various persons for displaying advertisement on the street light pole owned by the Corporation. The contention is that as providing street lights for the public by Corporation is a statutory function, providing space for advertisement is only incidental to their statutory function and not a deliberate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, therefore, the applicants are providing space for advertisement and the extended period can be invoked. Further, the provision of Section 80 of the Finance Act, 1994 provides waiver of penalty on showing bona fide belief. 9. In this case, the demand is confirmed on the ground that the applicants are providing space for advertisement. As per the provisions of Section 65(105) of the Finance Act, 1994 taxable service means any service provided to any person by any other person in relation to sale of space or time for advertisement in any manner, but does not include sale of space for advertisement in print media and sale of time slot by a broadcasting agency or organization . In the present case, where the applicants are collecting ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
