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TMI Blog2015 (12) TMI 1011X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant failed to provide satisfactory answer to the audit which raised the objections. The impugned order does not identify as to what was the taxable service provided. Though at one place it discusses the scope of sponsorship service, it nowhere discusses the scope of advertising agency service and as to how the impugned expenses were related to advertising agency service - it was incumbent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - ST/Stay/58455/2013 in ST/57858/2013-CU(DB) - Stay Order No. 51678/2015 - Dated:- 27-4-2015 - Mr. Justice G. Raghuram, President And Mr. R.K. Singh, Member (Technical) For the Petitioner : Shri B.L. Narasimhan, Advocate For the Respondent : Shri Govind Dixit, D.R. ORDER Per R.K. Singh: Stay application along with appeal has been filed against Order-in-Original No. 8/Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax on ₹ 2,06,81,891/- of foreign exchange expenses as this amount related to taxable service. (v) substantial amount of foreign exchange expenses were for sponsorship of ICC event relating to Cricket World Cup matches and hence exempt from service tax. (vi) a small amount of ₹ 25,14,165/- was in relation to tour operator service but performed entirely outside India. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the audit which raised the objections. The impugned order does not identify as to what was the taxable service provided. Though at one place it discusses the scope of sponsorship service, it nowhere discusses the scope of advertising agency service and as to how the impugned expenses were related to advertising agency service. 4. We find that advertising agency service is defined under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge expenses related to which taxable services. On the other hand the appellant on its own stated that the said expenses were incurred for purposes which were not taxable (as briefly narrated earlier). 6. In the light of the foregoing, we are of the view that the appellant has made out a case for waiver of pre-deposit and we order accordingly staying recovery of the adjudicated liability during ..... X X X X Extracts X X X X X X X X Extracts X X X X
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