Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1507 - AT - Service TaxScope of SCN - Classification of services - advertisement in print media - Held that: - The demand was raised under the category of Renting of Immovable Property Service but the services were classified under Sale of Space in print media which is non- taxable for the period under consideration - When the service is for sale of space for advertisement in print media then it can not be treated as renting of immovable property - demand do not sustain. Penalty - service tax with interest paid before issuance of SCN - Held that: - the respondent has already paid the Service Tax along with the interest before issuing of the show cause notice - When it so, then penalty is not leviable as per the ratio laid down in Commissioner V/s Rashtriya Ispat Nigam Ltd. [2003 (5) TMI 509 - SUPREME COURT] - penalty set aside. Appeal dismissed - decided against Revenue.
|