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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Service tax on advertising work via sub-contractors: no direct service to principal, challenge dismissed, order stands</h1> Service tax liability on advertising services was disputed on whether activities executed through sub-contractors constituted taxable services rendered to ... Levy of service tax - advertising services - It was held by High Court that It becomes pertinent to note that the engagement of the sub-contractors was solely for the purposes of discharge of its contractual obligations. The sub-contractors had not undertaken the work at the behest of the principal party which had awarded the contract to the petitioner. HELD THAT:- There are no reason to interfere with the impugned judgment and order passed by the High Court. Hence, the Special Leave Petition is dismissed. The Supreme Court dismissed the Special Leave Petition as they were not inclined to interfere with the impugned judgment and order passed by the High Court. Pending application(s) shall stand disposed of.

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