https://www.taxtmi.com/caselaws?id=439929 The Tribunal ruled in favor of the Appellant, an Advertising Agency, in a case concerning the classification of services and the applicability of Service Tax on discounts received from print media. The Tribunal held that the Appellant's activities constitute trading in services, with the discounts received considered as profit margin, not commission. The demand for Service Tax under "Business Auxiliary Services" was deemed unsustainable. The Appeals by the Appellant were allowed, providing consequential relief as per law. The judgment was pronounced on 04.07.2023. en-us Tue, 04 Jul 2023 00:00:00 +0530 Thu, 06 Jul 2023 07:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439929 The Tribunal ruled in favor of the Appellant, an Advertising Agency, in a case concerning the classification of services and the applicability of Service Tax on discounts received from print media. The Tribunal held that the Appellant's activities constitute trading in services, with the discounts received considered as profit margin, not commission. The demand for Service Tax under "Business Auxiliary Services" was deemed unsustainable. The Appeals by the Appellant were allowed, providing consequential relief as per law. The judgment was pronounced on 04.07.2023. Case-Laws Service Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439929