Levy of service tax - advertising agency service or not - ...
Service Tax Not Applicable on Printing Services Without Design Input, Says Finance Act Section 65(3.
September 16, 2022
Case Laws Service Tax AT
Levy of service tax - advertising agency service or not - activity of wide format printing - assessee has no role at all in the conceptualization or in the making or creation of design. In fact, the respondent has no authority at all to even make any changes in the advertisement content provided by the customers and the respondent merely prints that on the PVC material procured from the market. This activity would not fall within the scope of the activity contemplated under section 65(3) of the Finance Act. - AT
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