2008 (12) TMI 94

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..... advertisement” - Prima facie, applicant provided the space in relation to advertisement - applicant failed to make out a prima facie case for waiver of pre-deposit of entire amount of tax and penalty - ST/674 of 2008-CB - ST/471 of 2008 - Dated:- 1-12-2008 - M. VEERAIYAN, TECHNICAL MEMBER and P.K. DAS, JUDICIAL MEMBER S. Davas for the Appellant. Sunil Kumar for the Respondent. [Or .....

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..... m. 4. On perusal of the definition of 'sale of space or time for advertisement services', it is seen that, 'any service provided or to be provided to any person, by any other person, in relation to sale of space for advertisement, in any manner', are liable to pay service tax. The submission of the ld. Advocate that as per the Contract, Maheshwari Advertisement (P.) Ltd. would be liable to pay .....

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