https://www.taxtmi.com/caselaws?id=30525 Prima facie, services rendered by an advertising agency to another advertising company were treated as falling within the taxable scope of advertising agency services, consistent with earlier Tribunal rulings relied on by the appellant. The Tribunal also held that income-tax returns are not determinative of service tax valuation and cannot, by themselves, establish under-valuation in this interlocutory proceeding. On that basis, it waived the pre-deposit, stayed recovery of the disputed service tax and penalties, and directed the appeal to be listed for final hearing. en-us Mon, 31 Dec 2007 00:00:00 +0530 Mon, 01 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30525 Prima facie, services rendered by an advertising agency to another advertising company were treated as falling within the taxable scope of advertising agency services, consistent with earlier Tribunal rulings relied on by the appellant. The Tribunal also held that income-tax returns are not determinative of service tax valuation and cannot, by themselves, establish under-valuation in this interlocutory proceeding. On that basis, it waived the pre-deposit, stayed recovery of the disputed service tax and penalties, and directed the appeal to be listed for final hearing. Case-Laws Service Tax Mon, 31 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30525