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2018 (1) TMI 1058 - AT - Service TaxBusiness Auxiliary Service - business of canvassing advertisements for publications like Daily Thanthi, Rani Weekly and getting fixed retainership fee for their work - Held that: - the tax entry with reference to advertising agency and also auxiliary activities of space selling has no relevance to the activities of the appellant in the present case. The appellants are engaged in improving advertisement revenue of the client. In other words, they are promoting the services of clients. Such service on the part of the client is exempted by itself will not make the appellant as not providing any taxable service - appellants are liable to tax under 'Business Auxiliary Service'. Time Limitation - Held that: - the issue involved is certainly one of interpretation. It is also to be noted that appellant acquired business from M/s.Sovereign Media marketing (P) Ltd. who was never subjected to service tax for the same activities. This admittedly led to bonafides of the appellant - extended period and penalty cannot be invoked. Appeal allowed in part.
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