Levy of service tax - Advertisement Agency Service or not - In ...
Appellant Not Liable for Service Tax: No Involvement in Conceptualization, Visualization, or Designing of Advertisements.
October 27, 2023
Case Laws Service Tax AT
Levy of service tax - Advertisement Agency Service or not - In the instant case, the Appellant has not performed conceptualization, visualization and designing of the advertisement. Thus, they have not fulfilled the condition precedent required to satisfy the service under the category of Advertisement Agency Service. - AT
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