https://www.taxtmi.com/caselaws?id=429727 The appellant, an advertising agency, was found not liable to deposit service tax collected under the "Broadcasting Service" category with the government. The Tribunal determined that the appellant acted as a mediator, passing on the collected service tax to broadcasters who then paid it to the government, thus not retaining any tax amount. The demand for service tax was considered incorrect. The Tribunal did not address the time-bar issue as the case was decided on merit. The appellant's role as a mediator exempted them from liability under Section 73A. The Tribunal agreed that demanding service tax from the appellant would result in double taxation, leading to the appeal being allowed and the impugned order set aside. en-us Tue, 01 Nov 2022 00:00:00 +0530 Fri, 04 Nov 2022 08:50:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429727 The appellant, an advertising agency, was found not liable to deposit service tax collected under the "Broadcasting Service" category with the government. The Tribunal determined that the appellant acted as a mediator, passing on the collected service tax to broadcasters who then paid it to the government, thus not retaining any tax amount. The demand for service tax was considered incorrect. The Tribunal did not address the time-bar issue as the case was decided on merit. The appellant's role as a mediator exempted them from liability under Section 73A. The Tribunal agreed that demanding service tax from the appellant would result in double taxation, leading to the appeal being allowed and the impugned order set aside. Case-Laws Service Tax Tue, 01 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429727