https://www.taxtmi.com/caselaws?id=434094 The Tribunal ruled in favor of the appellant, holding that the Revenue was not justified in demanding Service Tax on the fixed cost component. The Tribunal found that the appellant had paid Service Tax on the variable cost received from advertising agencies, and the fixed cost, i.e., telecast fee, was not subject to additional Service Tax. The Tribunal rejected the extended period of limitation invoked by the Revenue, emphasizing revenue neutrality as the advertising agency had already paid the applicable Service Tax. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and granting consequential benefits to the appellant as per law. en-us Wed, 15 Feb 2023 00:00:00 +0530 Thu, 16 Feb 2023 21:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434094 The Tribunal ruled in favor of the appellant, holding that the Revenue was not justified in demanding Service Tax on the fixed cost component. The Tribunal found that the appellant had paid Service Tax on the variable cost received from advertising agencies, and the fixed cost, i.e., telecast fee, was not subject to additional Service Tax. The Tribunal rejected the extended period of limitation invoked by the Revenue, emphasizing revenue neutrality as the advertising agency had already paid the applicable Service Tax. Consequently, the Tribunal allowed the appeal, setting aside the impugned order and granting consequential benefits to the appellant as per law. Case-Laws Service Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434094