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1. Levy of service tax - Advertisement Agency Service or not - In the instant case, the Appellant has not performed conceptualization, visualization and designing of the...

2. Exemption from Service Tax - Advertisement Agency Service - Selling of Space - The Tribunal held that the appellant's activities did not constitute 'Advertising Agency'...

3. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

4. Imposition of penalty - non-payment of service tax - It is true that ignorance of law is no excuse, but at the same time non-payment has to be with an intention to evade...

5. CONSEQUENCES OF NON-PAYMENT & DELAYED PAYMENT OF SERVICE TAX - Article

6. CENVAT Credit - input services - Advertisement and broadcasting agency service - appellant had availed both the services and has also borne the incidence of Service Tax...

7. Exemption from GST - pure services or not - Project Development Service provided by the applicant to the recipient under the Contract from District Urban Development...

8. Advertising agency services - the appellant has taken the plea that those payments are made in lieu of renting the property to both the advertising agency companies to...

9. Valuation - C&F Agency services - reimbursement of the expenditure - demand restricted to normal period - penalty waived - AT

10. Waiver of pre deposit - Advertisement Agency - the service seems to be more appropriately covered under the scope of Sale of Space or Time for Advertisement Service -...

11. Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

12. Imposition of penalties - Security Agency Service - Once the appellant has shown the duty liability in their Books of Accounts which clearly means that there was no...

13. Penalty on tax liability discharged under RCM on legal services - The issue of levy of service tax on legal services is undisputedly a question of law pending...

14. Imposition of penalty - Demand of service tax - Had the investigation not conducted the said short payment of service tax would not have been detected - demand and...

15. Income taxable in India - payments received from its India customers on account of Centralized Services - Fee for Technical Services - Fee for included services - The...