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2013 (11) TMI 1499 - AT - Service TaxLevy of service tax on advertising services - Proceedings were initiated against the petitioner for having failed to disclose the consideration received for providing taxable advertising services during the period October 2006 to March 2010 - Remission service tax of the entire amount of 15% commission received from departments, local bodies, organizations in the State of Rajasthan, during the period in issue - Held that:- prima facie there is any infirmity in the order of the Commissioner though the ld. Counsel for the petitioner has pleaded that the entire liability is revenue neutral. If under the provision of the legislation a taxable event had occurred and the provisions enjoin tax liability on the petitioner, it cannot claim immunity on the ground that M/s Rajasthan Samvad had in any event remitted the tax on the gross amounts received by it, part of which was paid to the petitioner as commission, under agreements entered into between the petitioner and M/s Rajasthan Samvad. It requires to be noticed that Commissioner (Appeals) does not impose any penal liability - Assessee directed to make a pre deposit - Stay granted partly.
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