Home Highlights March 2014 Year 2014 This

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1. 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

2. Renting of immovable property Service - sale of space or time for advertisement by municipalities / corporations - demand of service tax with interest confirmed but...

3. The receipt of the Municipal Corporation i.e. appellant that the amount towards so called advertisement was collected as Jahirat Kar (Advertisement Tax) - the...

4. Levy of tax on advertisement - Constitutional Validity of Section 103(b)(vi), 134 containing the words "after levy of tax under Section 134 has been determined by the...

5. Classification of services - supply of space for advertisement in print media - As the appellant is selling space and also providing design or art work, the activity...

6. Classification of services - supply of space for advertisement in print media or not - where only space for advertisement and print media is supplied (SAC 998362) the...

7. Exemption from GST - Pure services - selling of space/ time for advertisement in print media in case of advertising companies - Supply of service viz. "Sale of Space for...

8. Sale of space of advertisement services - appellant's product KALDARSHIKA cannot be termed as a business directory, yellow pages or trade catalogue; hence it is to...

9. Levy of penalty u/s 76 and 78 of the Finance Act, 1994 - taxability of Sale of Space or Time for Advertisement - it is a case of bonafide mistake - no penalty - AT

10. Sale of space or time for advertisement section 65(105) (zzzm) – Whether magazine is a print media are not liable to pay any Service Tax - stay granted - AT

11. 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...

12. Exemption from GST or not - supply of Security Services rendered to various sites of Municipal Corporations - The Municipal Corporations may also be involved in various...

13. The plea that the Chartered Accountant retained by the Municipal Corporation did not pursue the appeal, did not absolve officers of the Municipal Corporation from...

14. Import of services - An advertisement in “Fertilizer Focus”, a magazine published from U.K. - the magazine ‘Fertilizer Focus’ will be covered under the definition of...

15. Demand of advertisement tax post the enactment of the GST Act - power of Municipal Corporation to levy advertisement tax/fee - case of petitioners is that on the...