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2023 (8) TMI 736 - AT - Service TaxNon-payment of Service Tax - taxability of reimbursement of advertisement charges from their clients - period from October 2007 to January 2010 - HELD THAT:- This Bench in M/S. ABC CONSULTANTS PVT. LTD. [2018 (2) TMI 1114 - CESTAT CHENNAI] has, after following the decision of the Hon'ble Madras High Court in the case of COMMISSIONER OF SERVICE TAX VERSUS M/S. SANGAMITRA SERVICES AGENCY [2013 (7) TMI 862 - MADRAS HIGH COURT], set aside the demand, holding that it can be seen from the advertisement charges, which was incurred to be a one-time occasion and was only expenses incurred on behalf of the client which are reimbursed on actual basis. We therefore follow the decision in the in the case of Sangamitra Services Agency and hold that the demand is unsustainable. Thus, the issue is no more res integra since the same has been decided in the appellant's own case for a different period by this very Bench. Further, the Revenue has also not made out any case for deviating from the above order. Appeal allowed.
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