2014 (8) TMI 582

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..... s and they are providing the space/slot for advertisement in their publication for their clients. The said activity is covered under the category of ‘Advertising Agency Service’ and the same is liable to service tax for sale of space/slot for advertisement. The appellant are also paying service tax on the said activity w.e.f. 1-5-2006 onwards - activity of the appellant does not cover under the ca .....

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..... g these advertisements, the appellant are promoting the business of their clients. Therefore, they are liable to pay service tax under the category of Business Auxiliary Service . 3. After hearing both sides, we are of the view that the appeal itself can be disposed of at this stage itself. Therefore, after granting waiver of pre-deposit of the dues adjudged, we take up the appeal for disposal .....

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