Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 528 - AT - Service TaxSale of space or time for advertisement section 65(105) (zzzm) – Whether magazine is a print media are not liable to pay any Service Tax - Held that:- The magazine is a newspaper as defined in the law - the transaction is revenue neutral - the appellant could have taken credit of the Service Tax paid on the transaction as promotion or marketing of the goods come within the purview of input services as defined in rule 2(l) of the CENVAT Credit Rules, 2004. Stay application - unconditional waiver of pre-deposit of the dues and stay granted.
|