TaxTMI 
TaxTMI 
2018 (3) TMI 110
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....the Respondent : Shri A.K. Batra, CA, Ms Vibha Narang, Adv ORDER Per V. Padmanabhan The appeal is filed by Revenue against Order-in-Original No.14/2011 dated 28.02.2011. The period of dispute is 01.10.2002 to 30.06.2003. The respondent is engaged in arranging press conferences, press release, interviews etc. for its commercial clients. The department was of the view that the service provided by....
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....manded by including various "out of pocket expenses" recovered by the respondent from the recipient of service. The ld Commissioner (Appeals), vide the impugned order, dropped the demand of Service Tax. Revenue is in appeal against this order. 3. With the above background, we heard Shri Amresh Jain, ld DR for Revenue and Shri A.K.Batra, CA as well as Ms Vibha Narang, Advocate for the respondednt.....
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....ebold Systems (P) Ltd Vs CST, Chennai dated 28.11.2007 cited as 2008 (9) STR 546 (Tri.-Chennai) 5. He also submitted that the respondent already started paying Service Tax under BAS w.e.f. 01.07.2003. 6. We have heard both sides and perused the record. The respondent arranges press conferences, interviews, press release, etc. The stand of the Revenue is that such activities will fall under the ....
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....ehend because entry (zzzzj) is not a specie of what is covered by entry (zzzy). Introduction of new entry and inclusion of certain services in that entry would presuppose that there was no earlier entry and inclusion of certain services in that entry would presupposed that there was no earlier entry covering the said services. Therefore, prior to introduction of entry (zzzz), the services rendered....