TMI Blog2018 (1) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... sed - decided against Revenue. - ST/544/2011 - Final Order No. 50306/2018 - Dated:- 24-1-2018 - (DR) SATISH CHANDRA, PRSIDENT MR B. RAVICHANDRAN, MEMBER (TECHNICAL) Present for the Appellant : Shri Sanjay Jain, AR Present for the Respondent : Shri S.K. Pahwa, Advocate Per B. Ravichandran, The Revenue is in appeal against order dated 31.12.2010 of Commissioner (Adj.), Service Tax, Delhi. The brief facts of the case are that the respondent are engaged in various business activities, some of which are liable to Service Tax under different categories. The dispute in the present appeal relates to ServiceTax liability of the respondent with reference to certain public relation activities carried-out by them for their clients ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me cannot be considered as an activity in connection with sales promotion. The finding of the original authority relevant to the case is as below: 3.1.3. It is for the revenue to prove that a particular activity of a service provider is covered within the definition of a taxable service. It is well accepted rule of interpretation of taxing statutes that in determining the liability of a subject to tax one must have regard to the strict letters of the law. If the subject falls strictly within the provisions of law, the subject can be taxed. If, on the other hand, the subject is not covered within the four corners of the taxing statutes, no tax can be imposed by inference or by analogy or by trying to read into the intention of the legis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly by way of inference or presumptions . 3.1.4 It has been correctly contended by IPAN that if the entire gamut of public relations service was covered under the business auxiliary service, there was no reason for the legislature to enact another category of taxable service, i.e. public relations management service . It is a matter of fact that notwithstanding the introduction of public relations service as taxable service with effect from 1st May, 2006, the definition of business auxiliary serviced has not changed. The activities of public relations, thus, came under the service tax net from 1st May, 2006. Only activities mentioned under sub-clauses (i) to (vi) of Section 65 (19) of the Act 94 were to be classified as business au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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