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VAT - Highlights / Catch Notes

Home Highlights May 2022 Year 2022 This

Levy of advertisement tax - MSOs - The MSO is only ...

VAT and Sales Tax

May 13, 2022

Levy of advertisement tax - MSOs - The MSO is only retransmitting the programing services received from the broadcaster. It is not the case of the Respondent Department that the Petitioner is transmitting his own programming services for simultaneous reception and that he has received the advertisement for consideration so as to be made liable for the advertisement tax. - The impugned notice cannot be sustained and is quashed and set aside - HC

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