Space-selling service- Any services provided by any person to any other person in relation to sale of space would be taxable from 1-5-2006 and not prior to that date

After specific category is introduced as a taxable service in the statute from a specified date, the said activity cannot be a taxable entity or technical entry in any other services prior to that date.

CASE LAWS DETAILS

DECIDED BY: CESTAT, SOUTH ZONAL BENCH, BANGALORE, IN THE CASE OF: Margadarsi Marketing Pvt. Ltd. Vs. CCE, APPEAL NO: Appeal No. ST/346/2008, DECIDED ON April 5, 2010

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