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2013 (8) TMI 257 - CESTAT CHENNAINature of Service – Classification - business of canvassing advertisement for newspapers or periodicals - Waiver of pre-deposit – Whether the service undertook by the assesse were ‘Business Auxiliary Service’ u/s 65 (105) (zzb) or Advertising Agency Service’ u/s 65 (105) (e) - Revenue was of the view that service tax should had been paid under the category of Advertising Agency Service – Held that:- In the absence of such clear finding prima facie assesse was canvassing advertisement and receiving commission and they had already paid tax on commission received - It was not clear as to from where the figures were taken for issuing the demand - If it was from financial statements of the assesse Revenue had an obligation to verify the same statement to give a finding on the contention of the assesse that the monies received from the clients were remitted to the print media was correct or not – waiver of pre-deposit allowed – Decided in favor of assesse.
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