TMI Blog2018 (4) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... ion - When the service is for sale of space for advertisement in print media then it can not be treated as renting of immovable property - demand do not sustain. Penalty - service tax with interest paid before issuance of SCN - Held that: - the respondent has already paid the Service Tax along with the interest before issuing of the show cause notice - When it so, then penalty is not leviable a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,550 on the issue of classification of services. The demand was raised under the category of Renting of Immovable Property Service but the services were classified under Sale of Space in print media which is non- taxable for the period under consideration. When the service is for sale of space for advertisement in print media then it can not be treated as renting of immovable property. 3. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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