Service Tax Demand Set Aside Due to Misclassification of Pure-Agent Expenses

HT Media Ltd. Vs CST (CESTAT Delhi) The appeals concerned a common adjudication order dated 13 February 2014, through which the Commissioner of Service Tax confirmed multiple service tax demands, interest, and penalties against the appellants for various taxable categories. The demands arose from an audit conducted in January 2011, which led to two show cause notices covering 2006–07 to 2009–10 and 2011–12. The disputed categories included Event Management Service under reverse charge for services from foreign agents, Internet Telecommunication Service, Management Consultancy Service, Bu...