2019 (6) TMI 1073 - HC - Service Tax

Admissibility of appeal - sale of space for advertisements service - inclusion of amount charged and received by the appellant from M/s. Sporting Frontiers for selling advertisement rights in respect of cricket stadium - double taxation - penalties - HELD THAT - The appeal is admitted on the substantial questions of law.

Summary

The Gujarat High Court admitted a Tax Appeal under Section 35G of the Central Excise Act, 1944 based on three substantial questions of law. These questions relate to jurisdictional errors in rejecting evidence of service tax payment, potential double taxation for sale of advertisement space, and the imposition of penalties on the appellant.