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TMI Blog2014 (3) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... vive for the normal period of limitation. In the present case, as per the statement furnished by the appellant the demand for normal period would be approximately Rs. 49 lakhs. No financial hardship has been pleaded by the appellant - Conditional stay granted. - ST/86399/2013 - Stay Order No. S/931/2013-WZB/C-I(CSTB) and Misc. Order No. M/1014/2013-WZB/C-I(CSTB) - Dated:- 10-6-2013 - Shri P.R. Chandrasekharan and Anil Choudhary, JJ. Shri D.D. Jambhulkar, Consultant, for the Appellant. Shri V.K. Agarwal, Addl. Commissioner (AR), for the Respondent. ORDER The stay application and COD application are filed against Order-in-Original No. 54/ST/2012/C, dated 20-9-2012 passed by the Commissioner of Central Excise Customs, Nagpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 3. The learned Special Consultant for the appellant submits that there is a delay of about three months in filing the appeal and the delay occurred due to coordination between different branches of the Municipal Corporation to finalise the appeal papers and also due to time taken in seeking legal advice. 3.1 Considering the reasons stated to be satisfactory, we condone the delay and allow the COD application. 4. As regards the stay application, the learned consultant submits that the appellant has not directly sold the space for advertisement purpose and they have engaged private agencies for undertaking the same. However, they have sold their rights to these agencies so that the agencies could undertake sale of space and, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efully considered the rival submissions. 6.1 As per the definition of taxable service the same reads as follows : 65(105)(zzzm) - Taxable service means any service provided or to be provided to any person, by any other person, in relation to sale of space or time for advertisement, in any manner... 6.2 The Hon ble Apex Court in the case of Hrishikesh Nag Ishwar Chandra v. State [AIR 1965 SC 13 at p 14] had occasion to consider the scope of the term in relation to and concluded that the expression in relation to covers any preceding activity which is undertaken. In the present case the activity undertaken by the appellant is sale of their rights and the subsequent activity is sale of space or time for advertisement. In other wo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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