https://www.taxtmi.com/article/detailed?id=11015 An entity acting solely as an intermediary procuring media space/time on a commission basis does not render Advertising Agency Service under Section 65(105)(e); absent evidence of substantive advertising functions by the intermediary, amounts routed for advertisement do not make the intermediary a taxable advertising agency and do not attract service tax. en-us Mon, 23 Jan 2023 11:05:59 +0530 Mon, 23 Jan 2023 11:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11015 An entity acting solely as an intermediary procuring media space/time on a commission basis does not render Advertising Agency Service under Section 65(105)(e); absent evidence of substantive advertising functions by the intermediary, amounts routed for advertisement do not make the intermediary a taxable advertising agency and do not attract service tax. Articles Service Tax Mon, 23 Jan 2023 11:05:59 +0530 https://www.taxtmi.com/article/detailed?id=11015