‘Broadcasting Agencies’, representing ‘Broadcasters’ act as Surrogates not liable to Pay Tax on Additional Consideration Received from ‘Business Auxiliary Service’: CESTAT [Read Order]

The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held that the ‘Broadcasting agencies’, representing ‘broadcasters’ act as surrogates not liable to pay tax on additional consideration for having rendered ‘business auxiliary service’. The...

No Service Tax on ‘Evacuation of Ash Pond” and its Transportation: CESTAT [Read Order]

The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that the removal of fly ash from the pond cannot be termed as “Cleaning activity” under Section 65 (24b) of...