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    <title>2019 (4) TMI 1687 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the demand for Service Tax liability on discounts received by the appellant from newspapers was incorrectly classified under Advertising agency services instead of Business Auxiliary Services. The extended period of limitation was deemed legally unsustainable as the appellant had sought clarification from the department before registration. Discounts/incentives received were considered non-taxable under Advertising agency services as they were incentives for business provided to print media. The Order in Appeal was set aside, and the appeal was allowed based on these findings.</description>
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      <title>2019 (4) TMI 1687 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=379243</link>
      <description>The Tribunal held that the demand for Service Tax liability on discounts received by the appellant from newspapers was incorrectly classified under Advertising agency services instead of Business Auxiliary Services. The extended period of limitation was deemed legally unsustainable as the appellant had sought clarification from the department before registration. Discounts/incentives received were considered non-taxable under Advertising agency services as they were incentives for business provided to print media. The Order in Appeal was set aside, and the appeal was allowed based on these findings.</description>
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      <pubDate>Tue, 09 Oct 2018 00:00:00 +0530</pubDate>
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