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Service Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Levy of Service Tax - Advertising Agency Service or not - It is ...

Service Tax

January 9, 2023

Levy of Service Tax - Advertising Agency Service or not - It is seen that no evidence has been placed from record to establish that the appellant were providing “Advertising Agency Services.” The role of appellant was limited to being an intermediary in the sale of space/ time for media agency on commission basis. - AT

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  5. Valuation - inclusion of the fixed cost component - cost received from the advertising agency - slot fee payable to the television channels for telecasting the programme...

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  7. Taxability - discounts/incentives received by appellant as an advertising agency from the Media - will not be liable for service tax - AT

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