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2017 (1) TMI 164 - AT - Service TaxImposition of penalty u/s 78 - Classification of services - providing advertising services by erecting advertisements in the exhibition centres and collecting advertisement charges /sponsorship charges from customers - classified as Business Exhibition Service or advertising agency service? - Held that: - the respondent is a society registered under Societies Act - That, therefore, there cannot be any intention on the part of Managing Committee to evade payment of service tax by reason of mis-statement - On going through the designation of Members in the Managing Committee of the respondent's society, I am convinced that the view taken by Commissioner (Appeals) is setting aside penalty is correct and proper - appeal dismissed - decided against appellant.
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