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2008 (1) TMI 188 - AT - Service Tax
Advertising Agency, sub-contractor – Revenue proceeded to recover differential Service Tax on the basis of the balance sheet and the declarations made in ST-3 showing certain amounts due from the parties – in view of Circular dated 31.10.1996, once the main advertising agency has paid the Service Tax, then the sub-contractor is not liable to pay the Service Tax – in view of various decisions, amounts shown in the Income Tax returns or Balance Sheet are not liable for Service Tax