https://www.taxtmi.com/caselaws?id=381996 A tax appeal under Section 35G of the Central Excise Act, 1944 was admitted by the Gujarat High Court on three substantial questions of law concerning service tax treatment of advertisement-rights receipts. The issues were whether amounts received for sale of advertisement rights fell within "sale of space for advertisement" when the same amounts were already charged and taxed by the service provider, whether sustaining the service tax demand would amount to double taxation, and whether the penalties were correctly upheld. The order is procedural and records no reasons or final adjudication on these questions. en-us Thu, 20 Jun 2019 00:00:00 +0530 Sun, 23 Jun 2019 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381996 A tax appeal under Section 35G of the Central Excise Act, 1944 was admitted by the Gujarat High Court on three substantial questions of law concerning service tax treatment of advertisement-rights receipts. The issues were whether amounts received for sale of advertisement rights fell within "sale of space for advertisement" when the same amounts were already charged and taxed by the service provider, whether sustaining the service tax demand would amount to double taxation, and whether the penalties were correctly upheld. The order is procedural and records no reasons or final adjudication on these questions. Case-Laws Service Tax Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381996