2013 (3) TMI 607

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..... r of pre-deposit. The demand has arisen on account of Service Tax. The Tribunal has set out the facts and its evaluation in paragraph 5.2 of its order which it would be convenient to extract : "5.2 As per article 18 the appellant has to undertake advertisement of Ashok Leyland products in the territory to the extent and in such manner as may be reasonably required by Ashok Leyland. Thus, fro .....

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..... fore, we are prima facie of the view that the appellant has not made out any case for grant of complete waiver from pre-deposit of the dues adjudged against them." The Tribunal has ordered a deposit of 50% of the tax due. 2. The contention of the Appellant is that the entirety of the proceeds consist of what is realized from a purely a trading activity namely sale of vehicles and no service .....

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