Valuation - inclusion of the fixed cost component - cost ...

Case Laws     Service Tax

February 17, 2023

Valuation - inclusion of the fixed cost component - cost received from the advertising agency - slot fee payable to the television channels for telecasting the programme - The appellant has claimed that the advertising agency has paid the applicable Service Tax on the impugned service, which has not been disputed either by the advertising agency or even by the Revenue and this is precisely the reason for the Revenue not to urge that the Service Tax was not paid, but for only quoting Section 73(1) - Revenue has not justified the invoking of the extended period of limitation - AT

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