The dual approach by the Revenue is not legally sustainable. ...
Revenue's Dual Approach: Recognizing Assessee as Ad Agency While Taxing Under BAS is Legally Unsustainable.
March 16, 2017
Case Laws Service Tax AT
The dual approach by the Revenue is not legally sustainable. Having accepted the appellant assessee as advertising agency, a portion of the consideration in the same bill cannot be taxed under Business Auxiliary Service (BAS) - AT
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