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Service Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Discounts/incentives received by the assessee from the print ...

Service Tax

December 23, 2011

Discounts/incentives received by the assessee from the print media will not be liable for service tax under the category of advertising agency services.... - AT

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  1. Taxability - discounts/incentives received by appellant as an advertising agency from the Media - will not be liable for service tax - AT

  2. Advertising agency - amounts received as cash discount and incentives from media - service tax had been rightly imposed on the assessee-appellant besides recovery of...

  3. 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

  4. Taxability of commission received from the Print Media under the head business auxiliary services - Decided in favour of assessee. - AT

  5. Valuation - inclusion u/s 67 - amount is simply a consideration paid to the print or electronic media, as the case may be, for providing /flashing advertisements...

  6. Business Auxiliary Service - target incentives not liable to service tax - AT

  7. CENVAT credit - input services viz. advertisement, DVD film production, campaigning in electronic and print media etc. which were used for collecting capital through IPO...

  8. Advertisement agency services - valuation - media cos - applicant is liable to pay service tax on the amount which they have retained with themselves - AT

  9. 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...

  10. Service tax liability - the target incentives received by the authorized dealer cannot be subjected to service tax under the category of "BAS" - AT

 

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