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2023 (9) TMI 1098 - CESTAT AHMEDABADTaxability - Advertising Agency Service - whether same was performed in India or outside and whether the same was received by the appellant in India? - HELD THAT:- It is found that merely because the recipient is located in India that is not the deciding factor that the service was received in India. As per the submission of the appellant the service of advertising agency service was provided by foreign based service provider in relation to the marketing and sales promotion of appellant’s goods in foreign country only. However, this aspect was not properly considered by both the lower Authorities. As per the facts available in record, it is found that if the service so provided in foreign country admittedly is not received in India and not used in India, the appellant are primafacie not liable for Service Tax. However, whether the advertising agency service was received in India for use in relation to the marketing and sales promotion of goods in India, without ascertaining this fact cannot be concluded that the appellant is liable for payment of service tax. In this position the matter needs to be reconsidered in the light of the observation. Appeal allowed by way of remand.
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