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TMI Blog2016 (6) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... ing service. Therefore, for the period prior to that the applicant is not liable to pay service tax under the category of business auxiliary service - Held that:- Prima facie, we are of the view that the applicant has not been able to make out a case for complete waiver of pre-deposit - stay granted partly. - ST/Stay/61067/2013 in Appeal No. ST/60191/2013 - Stay Order No. 13/2016-CHD - Dated:- 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... num to M/s. APIL. As per the agreement, the applicant is entitled to use spaces retained by APIL on lease and licence basis and retain licence fee. From 1.5.2006 the applicant is paying service tax under sale of apace for advertisement and from 1.6.2007 under renting services. During the course of audit, it was revealed that the applicant is engaged in the activity for providing business auxiliary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. He further submitted that the amount received form the customers cannot be treated as remuneration for the activity performed under agreement for APIL and the applicant has not acted as agent of M/s. APIL and no business performed as lease space. 4. Heard the learned Consultant and considered the submissions. 5. The contention of the applicant is that they are paying service tax on sale o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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