Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Dec-07-2011
..... . in the expression service in relation to sale of time or space for advertisement, the advertising space whose sale can be taxed under section 65 (105)(zzzm) of the finance act, 1994 is the space on bill boards, public places, buildings, bus shelters, conveyances etc and not the land on which bill boards, unipoles, kiosks, skysigns, lollipops etc. have been ..... up unipoles, kiosks, skysigns, lollipops etc for advertisement have provided the service in relation to sale of advertising space or time taxable under section 65(105(zzzm) of the finance act, 1994 and treating the advertisement tax charged by the appellant from various parties including m/s shri durga publicity as the consideration for the service provided, seek to charge service ..... signs with add-space. he submits that the amount collected by the municipal corporation is on account of advertisement tax, which is a statutory tax under the punjab municipal corporation act, 1976. he also submits that the applicants granted spaces to the agencies to put up structures and not space to advertise any products or services. he submits that the activity ..... and time for advertisement services. by referring the to the definition of sale of space or time for advertisement services as appearing u/s 65(105)(zzzm) of the finance act, 1994, commissioner has held that the agreement entered into by the appellants with companies for display of advertisements in the jurisdiction of municipal corporation, jalandhar amounts to rendering of the .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT
Decided on : Dec-02-2011
..... government to exempt education cess in addition to service tax, where whole of service tax stands exempted. according to section 95(1) of finance (no. 2) act, 2004 and section 140(1) of finance act, 2007, education cess and secondary and higher education cess are leviable and collected as service tax, and when whole of service tax is exempt, the same applies .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on : Oct-24-2011
..... bombay, referred to by the respondents and both the decisions are applicable to the facts of the case. canteen facility is required to be provided under the provisions of factories act, 1948 and further, it is definitely relatable to the manufacture. hence, there is no doubt that credit is admissible.nevertheless, the matter is required to be remanded to the original ..... has no nexus with manufacture of goods. in the cross-objections filed by the respondents it is submitted that canteen service is required to be provided as per the factory act. further, the hon'ble high court of gujarat in the case of ferromatik milacron india limited vs. cce, ahmedabad - 2011 (21) str 8 (guj.) has taken a view that cenvat .....Tag this Judgment!