Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax Demand of Rs 22.84 cr Set Aside; BSS, Deemed Sale & Advertising Agency Definitions Clarified under Negative List Regime | CESTAT (Allahabad)
CESTAT quashed a Rs 22.84 crore service tax demand against HCL Infosystems, holding that the services do not fall within the negative-list taxable categories and are not deemed sales or advertising agency services. The ruling narrows the tax base under the negative-list regime, benefitting IT service providers offering consulting, maintenance and related services.