2014 (3) TMI 189

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is registered with the service tax authorities under the Advertisement Agency Service. It has been alleged that they have earned income from various sources during the period 2002-2007 wherein no tax was paid. Initially, there was a demand of tax of about Rs. 47 lakhs. The original authority confirmed the demand of tax amounting to Rs.21,78,730/- along with interest and penalty, which was upheld .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... about Rs. 5 lakhs, he submits that in this case the demand of tax under Business Auxiliary Service is not sustainable, prima facie. In this case they only deliver the goods to the clients. He also submits prior to 2006 tax on reimbursement is not sustainable. He also pleads time bar issue. 3. The learned AR drew the attention of the Bench the worksheet of the demand of the tax. He reiterates the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal. 5. After considering the facts and circumstances of the case, we direct the applicant to deposit a sum of Rs. 3,25,000/- (Rupees three lakhs twenty five thousand only) within a period of four weeks and report compliance on 28.3.2013. Upon such deposit, predeposit of the balances dues shall be waived and recovery stayed till the disposal of the appeal. (Dictated and pronounced in open Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X