Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 456 - AT - Service TaxRefund- Unjust enrichment – Business Auxiliary Services - Poornima simply books the space in the news paper or books the time in the media and thereafter collects the amount paid to the media or newspaper. The master circular issued by the board has clarified that merely canvassing advertisement for public on commission basis is not classifiable under the taxable service as advertising agency service. Held that – C.B.C.&E. circular covers case of appellant. held that – issue of credit note sufficient for deciding liability or claim of refund. No findings of authorities that respondent not refunded amount. Unjust enrichment not applicable.
|