https://www.taxtmi.com/caselaws?id=267798 The tribunal ruled in favor of the appellant on both issues. The appellant was entitled to credit for service tax paid on services integral to sale promotion activities, such as printing of calendars and organizing award functions. Additionally, the appellant was exempt from liability to pay service tax on renting immovable property as their turnover remained below the Small Scale Industries exemption limit. The tribunal emphasized the importance of evidence in determining liability for service tax, ultimately setting aside the Commissioner's orders and granting relief to the appellant. en-us Tue, 12 May 2015 00:00:00 +0530 Wed, 13 Jan 2016 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267798 The tribunal ruled in favor of the appellant on both issues. The appellant was entitled to credit for service tax paid on services integral to sale promotion activities, such as printing of calendars and organizing award functions. Additionally, the appellant was exempt from liability to pay service tax on renting immovable property as their turnover remained below the Small Scale Industries exemption limit. The tribunal emphasized the importance of evidence in determining liability for service tax, ultimately setting aside the Commissioner's orders and granting relief to the appellant. Case-Laws Central Excise Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267798