Sale of space or time for Advertisement Services brought into Service tax net w.e.f. 1-5-2006 only

COMMISSIONER OF CENTRAL EXCISE APPEALS), CHENNAI Sovereign Media Marketing (P.) Ltd., In re P. AYYAM PERUMAL, COMMISSIONER (APPEALS) Order-In-Appeal No. 192 of 2011 (M-ST) OCTOBER 25, 2011 ORDER 1. This is an appeal filed by M/s. Sovereign Media Marketing (P) Ltd., Chennai (hereinafter called as the appellant) against the lower adjudicating authority’s impugned Order-in-Original No. 10/2009, dated 30-1-2009 passed by the Joint Commissioner of Service Tax. Service Tax Comm’te, Chennai. Briefly stated facts of the case are that M/s. Malar Publications Ltd. are publis...