Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
Exemption from Service Tax - Advertisement Agency Service - Selling of Space - The Tribunal held that the appellant's activities did not constitute 'Advertising Agency' services but were correctly classified under 'selling of space for advertisement', which was not taxable during the specified period. Consequently, penalties under Section 78 on the firm and Section 78A on the partner were also set aside, granting relief to the appellant.
Exemption from Service Tax - Advertisement Agency Service - Selling of Space - The Tribunal held that the appellant's activities did not constitute 'Advertising Agency' services but were correctly classified under 'selling of space for advertisement', which was not taxable during the specified period. Consequently, penalties under Section 78 on the firm and Section 78A on the partner were also set aside, granting relief to the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
