The tribunal ruled that the authorities below had legitimately invoked the extended period because the appellant had neglected to register for service tax and to file their ST-3 returns.
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that an advertising company is exempt from paying service tax on the money owed to media businesses on behalf of its clients since it is a pure agent. The assessee, Raj Kumar Jain, sells space for print media advertisements as…
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