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2018 (3) TMI 21 - CESTAT ALLAHABADTaxability of services - advertising services - appellant took a stand that all the services being provided by them were not taxable services and as such no tax was being paid on the same - Held that: - there are are general grounds without referring to any distinct services having been provided by appellant, falling under the category of non-taxable services - Inasmuch as the said issue raised by the appellant has not been considered by the Lower Authorities, we deem it fit to set aside impugned order and remand the matter to Original Adjudicating Authority - appeal allowed by way of remand.
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