https://www.taxtmi.com/caselaws?id=367334 The Tribunal dismissed the Revenue's appeal, upholding the Ld. Commissioner (Appeals)'s decision in favor of the assessee. It was determined that the assessee's activities did not fall under Business Auxiliary Service, as argued by the Revenue. The Tribunal emphasized the absence of a service-provider and service-receiver relationship between the assessee and the media, leading to the conclusion that no Service Tax liability existed. This decision was supported by precedents and the specific nature of discounts received by the assessee, clarifying the Service Tax liability in the Advertising Services sector. en-us Mon, 02 Jul 2018 00:00:00 +0530 Wed, 19 Sep 2018 06:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367334 The Tribunal dismissed the Revenue's appeal, upholding the Ld. Commissioner (Appeals)'s decision in favor of the assessee. It was determined that the assessee's activities did not fall under Business Auxiliary Service, as argued by the Revenue. The Tribunal emphasized the absence of a service-provider and service-receiver relationship between the assessee and the media, leading to the conclusion that no Service Tax liability existed. This decision was supported by precedents and the specific nature of discounts received by the assessee, clarifying the Service Tax liability in the Advertising Services sector. Case-Laws Service Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367334