Import of services - Advertising Agency services - Since the ...

Appellant Not Liable for Service Tax on Advertising Services; Cross-Border Funds Transfer Exempt Under Finance Act, 1994.

March 5, 2016

Case Laws Service Tax AT

Import of services - Advertising Agency services - Since the appellant has no requirement of 'advertising agency service' for manufacture and export of goods, the tax demanded in the impugned order is not on the consideration for a service received in India but a tax on the funds transferred in a cross-border transaction. Such a tax is not contemplated in Finance Act, 1994. - AT

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Import of services - Advertising Agency services - Since the ...

Appellant Not Liable for Service Tax on Advertising Services; Cross-Border Funds Transfer Exempt Under Finance Act, 1994.

March 5, 2016

Case Laws Service Tax AT

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