CESTAT, BANGALORE BENCH

Febin Advertisers

v.

Commissioner of Central Excise, Calicut

T.K. Jayaraman, Technical Member

Stay Order No. 557 of 2007

Stay Application No. 121 of 2007

Service Tax Appeal No. 151 of 2007

July 4, 2007

Advertising Agency

Section 65 of the Finance Act, 1994 - Advertising agency - Assessee was carrying out activities of rendering help for ‘advertisement’ and also canvassing for advertisement for railways - Service tax was demanded under category of ‘Advertising agency’ - Whether activities carried out by assessee would come within purview of ‘Advertisement agency services’ - Held, no - Whether since assessee had already deposited certain amount towards service tax, it was entitled to waiver of requirement of pre-deposit of balance amount - Held, yes [Para 5]