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2018 (3) TMI 105 - AT - Service TaxShort payment of service tax - advertising agency services - CBEC circular dated 31.10.1996 - Held that: - the adjudicating authority while analysing the Board Circular No.341/43/63-TRU dated 31.10.1996 has completely misread the said circular. Para 4 of the circular clearly lays down that the amount paid by the advertising agency for space and time in getting advertisement published and broadcast in print/electronic media will not be included. Valuation - includibility - service of ₹ 35,31,947/- provided to the client CHI Limited based in Nigeria - Held that: - the service recipient M/s.CHI Limited is located in Nigeria and has no establishment/office in India. The services provided by the appellant have been used outside India and payment of service has been received in foreign convertible currency - demand not sustainable. Appeal allowed - decided in favor of appellant.
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