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May 2008

Non payment of tax collected

By Puloma Dalal, Bakul B. Mody, Chartered Accountants

Reading Time 1 mins

New Page 1

II. Tribunal :

8. Non payment of tax collected :

Febin Advertisers v. CCE, Calicut, [2008 (10) STR 50
(Tri.-Bang)]

â Tax was demanded on
collection of rentals for hoardings under Advertising Service. The appel-lant’s
contention that they rented spaces for display of advertisement did not provide
‘Advertising Service’ was upheld. However, for collecting service tax and not
paying to the Government, interest and penalty were levied.

levitra

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May 2008

Non payment of tax collected

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Journal

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May 2008

Non payment of tax collected

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New evidences produced by authorities relied upon

Operation and Maintenance Service — whether Consulting Engineering Service