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2018 (7) TMI 431 - AT - Service TaxAdvertising Agency Services - non-payment of service tax - Board’s Circular dated 01.11.1996 - Held that:- These services cannot be made exigible to service tax - The matter is well settled in favor of the appellants in the case of Zee Telefilms Ltd. [2006 (2) TMI 50 - CESTAT, MUMBAI] - demand do not sustain. Business Auxiliary services - door to door sales - Held that:- From the facts on record we are not convinced that ingredients of Section 65 (19) (1a) of the Finance Act, 1994 are satisfied and that the appellants have provided BAS to their clients - demand do not sustain. Valuation - printing of materials - inclusion of reimbursable expenses - Held that:- The matter remanded to the adjudicating authority to provide who shall provide an opportunity to the appellant to produce necessary evidence in the form of purchase bills, sales invoice and purchase orders etc., to justify the nature of the work undertaken by them and take a decision accordingly - matter on remand. Valuation - painting of van & vinyl software etc. - inclusion of reimbursable expenses - Held that:- The matter is fully covered by the law laid down by the Apex Court in Intercontinental Consultants and Technocrats Pvt. Ltd. [2018 (3) TMI 357 - SUPREME COURT OF INDIA], where it was held that such expenses cannot be brought within the fold of taxability - demand do not sustain. Penalty - Held that:- The matter was interpretational in nature, and some of the issues were also mired in litigation - penalties do not sustain. Appeal allowed in part and part matter on remand.
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