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Service Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Levy of service tax - advertising agency service or not - ...

Service Tax

September 16, 2022

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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