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2010 (4) TMI 463 - AT - Service TaxBusiness Auxiliary Services - Appellant filed refund claim peid on commission receved for newspaper sales promotion services and space selling services provided by it. The Assistant commissioner rejected the claim. Held that - service in relation to 'sale of space' had become taxable only from 01.05.2006, said activity could not be taxed by authorities prior to that date and therefore, appellant not liable to pay any service tax for such activity and amount paid by it was liable to be refunded. Further held that - newspaper sale promotion service provided by appellant fell under category of a service incidental or auxiliary to activity of promotion or marketing or sale of goods produced/provided by or belonging to anothers, therefore refund claim of appellant on said service was to be rejected.
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