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    <title>Commissioner Faulted for Improper Service Tax Comparison; Entities Must Be Examined Before Tax Demand Justified.</title>
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    <description>Broadcasting Service - Commissioner has proceeded to confirm the demand by comparing two un-comparables i.e. oranges with apples. Service tax being contract/ transaction based levy the terms of contracts between the parties to the contract need to be examined and finding recorded before any demand can be made.</description>
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      <description>Broadcasting Service - Commissioner has proceeded to confirm the demand by comparing two un-comparables i.e. oranges with apples. Service tax being contract/ transaction based levy the terms of contracts between the parties to the contract need to be examined and finding recorded before any demand can be made.</description>
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