https://www.taxtmi.com/caselaws?id=639 The appeal was allowed as the Tribunal held that procuring hoarding space alone does not constitute a taxable service under the Advertising Agency category. The appellants, acting as a procurement agency for another entity, had paid the necessary service tax through the principal company, making the demand for additional service tax unjustified. The judgment clarified the scope of taxable services in this context, emphasizing that service tax may not apply if the tax has already been paid by the principal company. en-us Fri, 27 Jan 2006 00:00:00 +0530 Fri, 09 Oct 2015 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=639 The appeal was allowed as the Tribunal held that procuring hoarding space alone does not constitute a taxable service under the Advertising Agency category. The appellants, acting as a procurement agency for another entity, had paid the necessary service tax through the principal company, making the demand for additional service tax unjustified. The judgment clarified the scope of taxable services in this context, emphasizing that service tax may not apply if the tax has already been paid by the principal company. Case-Laws Service Tax Fri, 27 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=639