2012 (12) TMI 674

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..... d Shah, Additional Commissioner (A.R) Per: Shri. S.S. Kang, Vice President 1. Heard both sides. 2. Applicant filed the application for waiver of pre-deposit of demand of service tax of Rs. 1,17,95,397/- and interest. 3. The demand is confirmed on the ground that the applicants were providing service under the category of Sale of advertising space or time service. 4. The contention of the appl .....

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..... uctures to various advertising agencies. The advertising agencies are further 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 .....

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..... he adjudicating authority allowed the benefit of Section 80 of the Finance Act, 1994 on the ground of reasonable cause, the allegation of suppression of facts with intent to evade payment of tax is not sustainable and major portion of the demand is confirmed by invoking the extended period of limitation and the same is not sustainable. 6. The Revenue relies upon the findings of the lower authorit .....

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..... xtended 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 .....

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..... 1994 on the reasonable belief 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) within eight weeks . On deposit of the above mentioned amount and rep .....

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