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 FACTS The relevant facts that arise for consideration are that the appellants filed a refund claim on 22-3-2006 claiming a refund of Rs. 2,68,41,849/ being the service tax paid on commission received for news pape...