https://www.taxtmi.com/caselaws?id=354436 Canvassing advertisements on a commission basis was held not to fall within Advertising Agency Service, as the Board's circular treated such activity as taxable, if at all, under Business Auxiliary Service. The demand failed because the show cause notice and confirmation were issued under Section 65(105)(e) of the Finance Act, 1994, and not under Business Auxiliary Service; the differential service tax on the disputed commission was therefore unsustainable and set aside. Interest on belated payment was not contested and was maintained. en-us Tue, 24 Oct 2017 00:00:00 +0530 Mon, 29 Jan 2018 08:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354436 Canvassing advertisements on a commission basis was held not to fall within Advertising Agency Service, as the Board's circular treated such activity as taxable, if at all, under Business Auxiliary Service. The demand failed because the show cause notice and confirmation were issued under Section 65(105)(e) of the Finance Act, 1994, and not under Business Auxiliary Service; the differential service tax on the disputed commission was therefore unsustainable and set aside. Interest on belated payment was not contested and was maintained. Case-Laws Service Tax Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354436