https://www.taxtmi.com/caselaws?id=190772 The Commission found the applicant liable for service tax on subscription and entry fees but exempted donations. The service provided to IOCL was classified as GTA service, not supply of tangible goods. Commissions from certain activities were deemed taxable, while others were not. Renting of land prior to a specified date was exempted. The final tax liability was settled at Rs. 8,77,116/-. The applicant's compliance with disclosure requirements was accepted. A penalty of Rs. 50,000/- was imposed, with immunity from prosecution granted. The applicant was directed to pay the balance amount within 30 days, and verification of admitted tax was ordered. en-us Fri, 24 Oct 2014 00:00:00 +0530 Mon, 27 Feb 2017 10:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190772 The Commission found the applicant liable for service tax on subscription and entry fees but exempted donations. The service provided to IOCL was classified as GTA service, not supply of tangible goods. Commissions from certain activities were deemed taxable, while others were not. Renting of land prior to a specified date was exempted. The final tax liability was settled at Rs. 8,77,116/-. The applicant's compliance with disclosure requirements was accepted. A penalty of Rs. 50,000/- was imposed, with immunity from prosecution granted. The applicant was directed to pay the balance amount within 30 days, and verification of admitted tax was ordered. Case-Laws Service Tax Fri, 24 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190772