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Service Tax - Highlights / Catch Notes

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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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