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2018 (1) TMI 1093 - AT - Service TaxBusiness Auxiliary Services - certain public relation activities carried-out by them for their clients - Held that: - It is clear that the ‘media monitoring service’, though incidental, may help the client to formulate certain policies to help them improve their business apparently has no direct nexus to such sales promotion. Arranging interviews or press conference can be for various reasons like disclosing financial performance or clarifying certain issues to the public. As such, the presumption of the Revenue, that ‘media monitoring service’ and similar such activities are to be taxed under BAS, is not sustainable - appeal dismissed - decided against Revenue.
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