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2015 (10) TMI 56 - AT - Service TaxAdvertising agency services - Valuation - Inclusion of media costs - Held that:- adjudicating authority has incorrectly appreciated the fact that the service tax liability sought to be recovered from the appellant is in respect of outdoor campaign. It was not in dispute that the hoardings/bill boards and media costs and the advertisement published in print and electronic media were abroad i.e. London, New York and Paris. If that be so, the advertisement campaign has to be looked into as to who is the service recipient and service provider. In the case in hand it is not in dispute is that the media costs were incurred by the appellant beyond the territorial waters of India and the ratio of judgement of Cox and Kings (2013 (12) TMI 1024 - CESTAT NEW DELHI) would be directly applicable. - media costs incurred by the appellant were in respect of bill boards, hoardings and conveyance abroad - Impugned order is set aside - Decided in favour of assessee.
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