Home Highlights May 2011 Year 2011 This

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1. Classification of service - sale of space and time for advertisement service or not - The Appellate Tribunal carefully examined the agreements between the parties and...

2. Taxability of Earning from Cricket - No justification to hold that during accounting year relevant to AY 1992-93 and 1993-94, Shri Kapil Dev was professional cricketer -...

3. Sale of space for advertisement service - Department is seeking to levy service tax on the amounts collected by appellant as advertisement tax - Not liable to service...

4. Cenvat Credit - input services - receipt of advertisements services for promoting the mutual fund - Availment of credit on brokerage fee - credit allowed as eligible - AT

5. Service tax on sponsorship - reverse charge - appellant is co-sponsor of DLF IPL - stay granted - AT

6. Challenge to the Show Cause Notice (SCN) - Maintainability of writ petition - Business Auxiliary services (BAS) - The petitioner is a cricketer and is a former captain...

7. The amount received by the assessee towards notice period is to be treated as income derived from the eligible undertaking and deduction u/s 10A shall be allowed - AT

8. Computation of deduction u/s 80IB/80IC - allocation of advertisement expenses to the eligible units in the ratio of turnover of eligible units to the total turnover of...

9. Sale of space of time or advertisement service - advertisement on Bus Shelter - the appellant are involved in sale of space for advertisement and are liable to tax

10. Levy of advertisement tax - MSOs - The MSO is only retransmitting the programing services received from the broadcaster. It is not the case of the Respondent Department...