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2009 (7) TMI 601 - CESTAT, BANGALOREAdvertising agency- The appellant submits that Service Tax liability payable by the appellant is during the period 2002-03, 2003-04 and 2004-05. It is his submission that the entire Service Tax liability had been worked out based on the presumption that they have received amounts as indicated in the show-cause notice from their customers. It is his submission that they have not received the entire amounts from their customers, and such amounts may need deduction for arriving at Service Tax liability. Held that- the appellant is liable to pay Service Tax liability on the Advertising Agency, tax liability has to be worked out based on the amounts received from their customers only. Thus remand back the matter.
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