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Service Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Exemption from Service Tax - Advertisement Agency Service - ...

Service Tax

February 9, 2024

Exemption from Service Tax - Advertisement Agency Service - Selling of Space - The Tribunal held that the appellant's activities did not constitute 'Advertising Agency' services but were correctly classified under 'selling of space for advertisement', which was not taxable during the specified period. Consequently, penalties under Section 78 on the firm and Section 78A on the partner were also set aside, granting relief to the appellant.

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