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2015 (8) TMI 305 - CESTAT MUMBAIWaiver of pre deposit - Advertising Services or Business Auxiliary Services - Held that:- adjudicating authority as well as the first appellate authority has held that the activity of the appellant in so far as receiving commission from the print media fall, under the category of Business Auxiliary Services and amount paid by the appellant is considered as correct tax liability and appropriated against the service tax under the category of Business Auxiliary Service. On a specific query from the Bench, as also seen from the grounds of appeal, the Ld. Counsel was unable to point out to us whether they have contested the classification of the services before the Tribunal. Since the appellant has not contested the classification made by the lower authorities, we find that the appeal against the order is devoid of merits - Decided against assessee.
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