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    <title>2018 (3) TMI 21 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal set aside the lower authorities&#039; decision confirming the demand for service tax, interest, and penalties against the appellant for non-payment of service tax during 2003-2008. The Tribunal remanded the matter to the Original Adjudicating Authority to allow the appellant to prove that the services in question were non-taxable and different from advertising services introduced after 01/05/2006. The Tribunal directed reconsideration of the time bar issue, providing an opportunity for the appellant to present evidence and for the Adjudicating Authority to reassess the case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=356318</link>
      <description>The Tribunal set aside the lower authorities&#039; decision confirming the demand for service tax, interest, and penalties against the appellant for non-payment of service tax during 2003-2008. The Tribunal remanded the matter to the Original Adjudicating Authority to allow the appellant to prove that the services in question were non-taxable and different from advertising services introduced after 01/05/2006. The Tribunal directed reconsideration of the time bar issue, providing an opportunity for the appellant to present evidence and for the Adjudicating Authority to reassess the case.</description>
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      <pubDate>Tue, 09 Jan 2018 00:00:00 +0530</pubDate>
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