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TMI Blog2013 (8) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... g to business had a wide import and includes both essential and auxiliary activities of business - the definition of the input service had to be interpreted in the light of the requirements of the business and it cannot be read restrictively - unless the serials were broadcast the assesse was not eligible for free commercial time and the payment of service tax under the category of ‘Sale of space or time for advertisement’ - assesse had made out a good prima facie case on merit and there was no serious contest from the department for the grant of waiver of pre-deposit –Thus the waiver of pre-deposit and stay was allowed till the disposal – Decided in favor of assesse - ST/556 - 558/2011 - - - Dated:- 8-7-2013 - Shri. P.K. Das and Shri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nutes and not for FCT of 240 seconds. Therefore, telecast fees on which service tax paid is not related to Sale of Space or Time for Advertisement . The Ld. Advocate submits that in an identical issue the Tribunal in their own case vide stay order No. 743/09 dated 21.07.09, granted unconditional stay. On the other hand, the Ld. AR submits that the facts of the said case are different from the facts of the present case. He submits that in that case the applicability of the definition 2 (e) of Cenvat Credit Rules, 2004 and Rule 6 (1) of Cenvat Credit Rules, 2004 were not considered. He further submits that in this case, they are producing the own serials which are exempted and therefore they are not eligible to avail credit on the input serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he liability; of service tax under the category of Sale of space or time for advertisement . Unless the serials are broadcast, the appellant would not be entitled for free commercial time. The free commercial time is sold to various advertising agencies for consideration and service tax is being paid on the same. The Larger Bench of the Tribunal in the case of ABB Ltd. Vs. Commissioner of Central Excise 2009-TIOL-830-LB has held that the expression activities relating to business has a wide import and includes both essential and auxiliary activities of business. The Tribunal further held that the definition of the input service has to be interpreted in the light of the requirements of the business and it cannot be read restrictively. Here, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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