Market Access Support grants for export promotion events via Trade Connect ePlatform; strict eligibility, cost-sharing, audits, and recovery/debarment...
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HC held that incentives received by the advertising agency from media houses on achievement of advertisement revenue targets are not liable to service tax as "business auxiliary service" or as a declared service under Section 66E(e). The agency merely books advertising space/slots for its clients as per their approved plans and does not render any additional or separate service to media houses, nor does it agree to do or abstain from doing any specific act for them. Relying on analogous precedent, HC concluded that no distinct taxable service arose from such incentives. Finding no substantial question of law, HC dismissed the Revenue's appeal.
HC held that incentives received by the advertising agency from media houses on achievement of advertisement revenue targets are not liable to service tax as "business auxiliary service" or as a declared service under Section 66E(e). The agency merely books advertising space/slots for its clients as per their approved plans and does not render any additional or separate service to media houses, nor does it agree to do or abstain from doing any specific act for them. Relying on analogous precedent, HC concluded that no distinct taxable service arose from such incentives. Finding no substantial question of law, HC dismissed the Revenue's appeal.
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