CESTAT, BANGALORE BENCH

Adage Outdoor Advertising (P.) Ltd.

v.

Commissioner of Customs & Central Excise, Hyderabad-II Commissionerate

Dr. S.L. Peeran, Judicial Member And T.K. Jayaraman, Technical Member

Stay Order No. 507 of 2007

ST/Stay/41 of 2007 in ST/50 of 2007

June 20, 2007

Advertising Agency

Section 65, read with section 86, of the Finance Act, 1994 - Advertising agency - Service tax was demanded from assessee under category of ‘Advertising agency service’ - Assessee’s case was that it had entered into agreement with several advertising agencies and had been renting out hoardings and was collecting rents, and that advertising charges were collected by those agencies so service tax liability fell on them - Whether prima facie, assessee had shown that it had collected rentals on hoarding and, therefore, stay application was to be allowed granting waiver of requirement of pre-deposit of service tax and stay of recovery - Held, yes [Para 4]