Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
CESTAT ruled that advertising services to print media fall under the negative list in section 66(b)(g) of Finance Act, making them non-taxable, following precedent in Adbur Pvt. Ltd. However, commission received for these services remains taxable. The Tribunal held the extended period of limitation was improperly invoked as appellant's failure to register for service tax was reasonable given the negative list status of their services. Additionally, appellant qualified for the small service provider exemption under Notification No.33/2012 for FY 2016-17 and 2017-18, as their previous year turnover remained below the Rs.10 lakh threshold. Appeal allowed.
CESTAT ruled that advertising services to print media fall under the negative list in section 66(b)(g) of Finance Act, making them non-taxable, following precedent in Adbur Pvt. Ltd. However, commission received for these services remains taxable. The Tribunal held the extended period of limitation was improperly invoked as appellant's failure to register for service tax was reasonable given the negative list status of their services. Additionally, appellant qualified for the small service provider exemption under Notification No.33/2012 for FY 2016-17 and 2017-18, as their previous year turnover remained below the Rs.10 lakh threshold. Appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
