2015 (11) TMI 560

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... titioner : Mr. G Maheshwari, Advocate, Ms. Swati Thapa, Advocate For the Respondent : Ms. Suchitra Sharma, DR ORDER Per Mr. R.K. Singh : Stay application along with appeal is filed against Order-in-Original dated 18.07.2013 in terms of which service tax demand of Rs. 56,12,124/- for the period 2006-07 to 2008-09 was confirmed under Advertising Agency Service. The appellant has contended that i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sing consultant; Prima facie, the appellant was not engaged in providing any service connected with making, preparation, display or exhibition of advertisement and it was not an advertisement consultant either. Indeed, the service seems to be more appropriately covered under the scope of Sale of Space or Time for Advertisement Service, which is defined as under:- Section 65 (105) (zzzm) to any p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ation of advertisement or gets it done through another person. However, the amount paid, excluding their own commission, by the advertising agency for space and time in getting the advertisement published in the print media (i.e. newspapers, periodicals, etc.) or the electronic media (Doordarshan, private TV channels, AIR etc.) will not be includible in the value of taxable service for the purpose .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X