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    <title>2007 (5) TMI 151 - CESTAT, BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=2534</link>
    <description>The Tribunal ruled in favor of the appellants, advertising agencies, in a Service Tax dispute regarding incentives and commissions received from a media company. It held that the amounts received were not taxable services or commissions subject to Service Tax. The extended period invocation for Service Tax demand was deemed unjustified due to lack of evidence. Penalties imposed under Section 78 of the Finance Act were set aside as baseless. The Tribunal allowed the appeals, emphasizing no Service Tax liability on media discounts and unjust penalties based on unsubstantiated assumptions by the Revenue.</description>
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    <pubDate>Fri, 25 May 2007 00:00:00 +0530</pubDate>
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      <title>2007 (5) TMI 151 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=2534</link>
      <description>The Tribunal ruled in favor of the appellants, advertising agencies, in a Service Tax dispute regarding incentives and commissions received from a media company. It held that the amounts received were not taxable services or commissions subject to Service Tax. The extended period invocation for Service Tax demand was deemed unjustified due to lack of evidence. Penalties imposed under Section 78 of the Finance Act were set aside as baseless. The Tribunal allowed the appeals, emphasizing no Service Tax liability on media discounts and unjust penalties based on unsubstantiated assumptions by the Revenue.</description>
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      <law>Service Tax</law>
      <pubDate>Fri, 25 May 2007 00:00:00 +0530</pubDate>
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