Programme production and copyright assignment can be separately taxed when the agreement shows distinct production activity on behalf of the broadcast...
Transshipment permission for courier import goods granted subject to customs supervision, bond compliance, sealing, escort and destination acknowledgm...
Wall rent paid for sites used to display advertisements was held includible in the taxable value of advertising agency service because it was an intrinsic and inseparable part of the service, and the assessee failed to establish a valid pure agent arrangement or direct contractual link between clients and wall owners. By contrast, the value of printed flex material supplied through a separately registered concern, separately invoiced and taxed as goods, was held not includible under the service tax valuation rules or Notification No. 12/2003-ST. The extended limitation period was rejected because suppression or wilful misstatement was not proved in an audit-based notice, and penalties were deleted as the dispute was interpretational.
Wall rent paid for sites used to display advertisements was held includible in the taxable value of advertising agency service because it was an intrinsic and inseparable part of the service, and the assessee failed to establish a valid pure agent arrangement or direct contractual link between clients and wall owners. By contrast, the value of printed flex material supplied through a separately registered concern, separately invoiced and taxed as goods, was held not includible under the service tax valuation rules or Notification No. 12/2003-ST. The extended limitation period was rejected because suppression or wilful misstatement was not proved in an audit-based notice, and penalties were deleted as the dispute was interpretational.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
