SERVICE TAX CASE-LAWS

SECTION 65(16)

TAXABLE SERVICE - BROADCASTING AGENCY OR ORGANISATION

Where assessee-production house produced programmes that were broadcast by broadcasting agency, question as to whether assessee's activities in selling time slots/fillers available with programmes to advertisers was 'sale of space or time for advertising' or 'broadcasting agency service' was to be determined in terms of contract between assessee and broadcaster as well as assessee and advertisers - [2017] 78 taxmann.com 18 (Mumbai - CESTAT)

SECTION 65(90a)

RENTING OF IMMOVABLE PROPERTY

Where assessee had constructed commercial building for renting and had taken interest free security deposit from customers and forfeited amount of advance given by customers on relegation of contract by customer, interest free security deposit and forfeited amount were not liable to service tax under 'renting of immovable property' - [2017] 78 taxmann.com 12 (Mumbai - CESTAT)