https://www.taxtmi.com/caselaws?id=289132 The Revenue's appeal against the dropping of demand under a show-cause notice was rejected by the Tribunal. The Tribunal ruled that no service tax could be initiated on a reverse charge basis for the period before 18.04.2006. Additionally, the Tribunal upheld the decision that the reimbursement of the cost of free samples under the category of "Advertising Agency Service" did not fall under "Business Auxiliary Service," as alleged by the Revenue. Consequently, the Tribunal found no grounds to interfere with the impugned order and upheld the decision in favor of the respondent. en-us Fri, 09 Aug 2019 00:00:00 +0530 Wed, 15 Jul 2020 22:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289132 The Revenue's appeal against the dropping of demand under a show-cause notice was rejected by the Tribunal. The Tribunal ruled that no service tax could be initiated on a reverse charge basis for the period before 18.04.2006. Additionally, the Tribunal upheld the decision that the reimbursement of the cost of free samples under the category of "Advertising Agency Service" did not fall under "Business Auxiliary Service," as alleged by the Revenue. Consequently, the Tribunal found no grounds to interfere with the impugned order and upheld the decision in favor of the respondent. Case-Laws Service Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289132