https://www.taxtmi.com/caselaws?id=4419 CESTAT allowed the appeal and set aside the impugned demand of Rs.57,965 and related demands. Tribunal held that subcontractors in the advertising chain are not liable for Service Tax where the main advertising agency has already discharged the tax, per the Circular dated 31.10.1996, and the Commissioner(A) erred in ignoring that instruction. The Tribunal further held amounts disclosed in the balance sheet or income-tax returns do not automatically attract Service Tax. Consequently the demands based on ST-3 returns and balance-sheet entries were annulled and the appeal allowed. en-us Thu, 31 Jan 2008 00:00:00 +0530 Fri, 12 Sep 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4419 CESTAT allowed the appeal and set aside the impugned demand of Rs.57,965 and related demands. Tribunal held that subcontractors in the advertising chain are not liable for Service Tax where the main advertising agency has already discharged the tax, per the Circular dated 31.10.1996, and the Commissioner(A) erred in ignoring that instruction. The Tribunal further held amounts disclosed in the balance sheet or income-tax returns do not automatically attract Service Tax. Consequently the demands based on ST-3 returns and balance-sheet entries were annulled and the appeal allowed. Case-Laws Service Tax Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4419