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

Appellant not liable for service tax as no evidence of providing "Advertising Agency Services"; acted solely as intermediary.

January 9, 2023

Case Laws Service Tax AT

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

Appellant not liable for service tax as no evidence of providing "Advertising Agency Services"; acted solely as intermediary.

January 9, 2023

Case Laws Service Tax AT

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