Home Highlights August 2013 Year 2013 This

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1. Import of services - An advertisement in “Fertilizer Focus”, a magazine published from U.K. - the magazine ‘Fertilizer Focus’ will be covered under the definition of...

2. Classification of services - supply of space for advertisement in print media - As the appellant is selling space and also providing design or art work, the activity...

3. Exemption from GST - Pure services - selling of space/ time for advertisement in print media in case of advertising companies - Supply of service viz. "Sale of Space for...

4. Classification of services - supply of space for advertisement in print media or not - where only space for advertisement and print media is supplied (SAC 998362) the...

5. Sale of space of time or advertisement service - advertisement on Bus Shelter - the appellant are involved in sale of space for advertisement and are liable to tax

6. Sale of space or time for advertisement - as the grammatical meaning of the taxing provision is in conformity with its legal meaning, the activity is taxable u/s...

7. ST paid on sale of space in newspaper before 1.5.06, refund allowed

8. Import of software - stay - duty of customs paid at the time of import - they paid vat at time of sale - Prima facie, the appellant is liable to pay service tax - AT

9. Assessee cannot be made liable to pay service tax again on the amount charged for sale of time and space in electronic media, which was held to be separate tax...

10. Valuation - inclusion u/s 67 - amount is simply a consideration paid to the print or electronic media, as the case may be, for providing /flashing advertisements...

11. The case involved the levy of service tax on various services provided by the appellant. The Appellate Tribunal held that the appellant, as a provider of business...

12. Advertising Agency Services - demand is on account of volume discount received from these media, write back of the amount in respect of payments not claimed by the...

13. This circular clarifies the determination of place of supply and export benefits for advertising services provided by Indian advertising agencies to foreign clients. Key...

14. Exemption u/s 11 - Charitable activity u/s 2(15) - The Tribunal found that the assessee, a trust, was engaged in charitable activities under Section 11 of the Income Tax...

15. Enhancement of late fee/penalty levied u/s 70 of FA - only the persons who are liable to pay service tax, have to file the return on time else they are liable to pay...