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2017 (5) TMI 1256 - AT - Service TaxTaxability - advertisements published in foreign news paper/magazines - Held that: - CBEC Circular dt 28.10.2003 clarifies that giving advertisement to a particular newspaper/magazines may involve by the advertiser only Space selling where no any further activity is undertaken; therefore, it would not fall under the definition of Advertisement Agency Service and will not be liable to Service Tax. An agent merely procuring an order for advertisement for a principal namely print media is not an advertising agency. The appellants activity being only this and nothing more, therefore, cannot bring them & classify them to be an Advertising Agency. Demand set aside - appeal allowed - decided in favor of appellant.
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