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Commnr. of Central Excise, Ahmedabad-I Versus M/s. Prithvi Associates

2015 (11) TMI 847 - SUPREME COURT

Valuation of service - whether the rent paid for hiring the space on buses for displaying the advertisements is to be excluded from the gross amount charged by the advertising agency from the service recipient for determining the taxable value in the .....

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olding that the respondents are required to pay service tax on the same. However, at the same time, CESTAT has also returned the finding that the assessee shall be entitled to the benefit of Board's Circular dated 31st October, 1996 and because of th .....

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ince the matter is remitted back to the Authority on the aforesaid issue, we do not find any reason to interfere with such an order passed by the CESTAT [2005 (7) TMI 6 - CESTAT, MUMBAI] - Decieded against Revenue. - Civil Appeal No(s). 2265/2006 Wit .....

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Adv. And Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Jay Savla, Adv. ORDER The question which fell for consideration before the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') in this case was .....

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