https://www.taxtmi.com/caselaws?id=331413 The court held that the petitioner, a pharmaceutical company, was not liable to pay service tax on sales promotion expenses as they were not considered taxable services. The court determined that the Commissioner of Service Tax lacked jurisdiction to levy service tax on the petitioner and dismissed the imposition of interest and penalties under the Finance Act, 1994. The court quashed the order and ruled in favor of the petitioner, concluding that there was no suppression of facts and no basis for the tax liability. en-us Tue, 09 Aug 2016 00:00:00 +0530 Tue, 10 Jan 2017 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331413 The court held that the petitioner, a pharmaceutical company, was not liable to pay service tax on sales promotion expenses as they were not considered taxable services. The court determined that the Commissioner of Service Tax lacked jurisdiction to levy service tax on the petitioner and dismissed the imposition of interest and penalties under the Finance Act, 1994. The court quashed the order and ruled in favor of the petitioner, concluding that there was no suppression of facts and no basis for the tax liability. Case-Laws Service Tax Tue, 09 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331413