Appellate Tribunal dismisses Revenue's appeal on service tax for rental charges from displaying advertisements. The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against the Commissioner (Appeals) Central Excise, Ludhiana's order. The ...
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Appellate Tribunal dismisses Revenue's appeal on service tax for rental charges from displaying advertisements.
The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against the Commissioner (Appeals) Central Excise, Ludhiana's order. The respondent, not deemed an advertising agency, was not liable to pay service tax for rental charges from displaying advertisements on its site. The appeal was dismissed as the respondent's activity did not fall under the definition of an 'advertising agency'.
The Appellate Tribunal CESTAT, New Delhi dismissed the Revenue's appeal against the Commissioner (Appeals) Central Excise, Ludhiana's order. The respondent, not deemed an advertising agency, was not liable to pay service tax for rental charges from displaying advertisements on its site. The appeal was dismissed as the respondent's activity did not fall under the definition of an 'advertising agency'.
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