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2018 (2) TMI 1121 - AT - Service TaxAdvertising Service - non-payment of service tax - Held that: - the service Tax in respect of the services provided by the appellant had already been discharged by the main advertiser. Hence, it is not the case of non-payment of tax by the appellant for providing the taxable service. Chandigarh Bench of the Tribunal in the case of Lone Star Engineers [2016 (9) TMI 489 - CESTAT CHANDIGARH] have held that the payment of main contractor on behalf of the appellant shall be treated as payment made by the appellant. Appeal allowed - decided in favor of appellant.
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