https://www.taxtmi.com/caselaws?id=434787 The Tribunal set aside the order dated December 01, 2016, by the Commissioner of Central Excise & Service Tax, Alwar, which had confirmed a service tax demand of Rs. 4,58,38,070/- on M/s Kusum Healthcare Pvt. Ltd. The Tribunal found that the demand was based on obsolete legal provisions and acknowledged previous decisions that favored the appellant on similar issues. It accepted the appellant's arguments regarding the non-taxability of business promotion and advertisement expenses, noting that the expenses incurred were either outside the taxable territory or involved the transfer of property in goods. The appeal was allowed in favor of the appellant. en-us Thu, 02 Mar 2023 00:00:00 +0530 Mon, 16 Oct 2023 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434787 The Tribunal set aside the order dated December 01, 2016, by the Commissioner of Central Excise & Service Tax, Alwar, which had confirmed a service tax demand of Rs. 4,58,38,070/- on M/s Kusum Healthcare Pvt. Ltd. The Tribunal found that the demand was based on obsolete legal provisions and acknowledged previous decisions that favored the appellant on similar issues. It accepted the appellant's arguments regarding the non-taxability of business promotion and advertisement expenses, noting that the expenses incurred were either outside the taxable territory or involved the transfer of property in goods. The appeal was allowed in favor of the appellant. Case-Laws Service Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434787