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2014 (8) TMI 582 - AT - Service TaxClassification - Business Auxiliary Service or Advertising Agency Service - Held that:- On going through the specimen of the publication produced before us which clearly shows that the appellant are advertising the materials supplied by their clients and they are providing the space/slot for advertisement in their publication for their clients. The said activity is covered under the category of ‘Advertising Agency Service’ and the same is liable to service tax for sale of space/slot for advertisement. The appellant are also paying service tax on the said activity w.e.f. 1-5-2006 onwards - activity of the appellant does not cover under the category of ‘Business Auxiliary Service’ - Decided in favour of assessee.
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