https://www.taxtmi.com/caselaws?id=443307 The Tribunal partially allowed the appeal of an advertising agency in a service tax liability case. The appellant was not required to include the amount paid for space and time in the taxable service value, based on Notification No.1/96-ST. The demand for service tax and penalties were set aside. Additionally, the Tribunal ruled that demanding service tax from the appellant when advertisers had already paid on their behalf would lead to double taxation. However, the agency was held liable to pay service tax on services provided to government agencies despite claiming exemption. The appeal was partially allowed, resulting in the dismissal of the revenue's appeal. en-us Mon, 18 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443307 The Tribunal partially allowed the appeal of an advertising agency in a service tax liability case. The appellant was not required to include the amount paid for space and time in the taxable service value, based on Notification No.1/96-ST. The demand for service tax and penalties were set aside. Additionally, the Tribunal ruled that demanding service tax from the appellant when advertisers had already paid on their behalf would lead to double taxation. However, the agency was held liable to pay service tax on services provided to government agencies despite claiming exemption. The appeal was partially allowed, resulting in the dismissal of the revenue's appeal. Case-Laws Service Tax Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443307