https://www.taxtmi.com/caselaws?id=443476 The Tribunal remanded the case concerning the taxability of Service Tax on 'Advertising Agency Service' to the Adjudicating Authority for a fresh order. It emphasized the need to determine whether the service was received and used in India for marketing and sales promotion, stating that if the service provided abroad was not utilized in India, the appellant might not be liable for Service Tax. The decision highlighted the importance of thoroughly examining this aspect before concluding on the tax liability, directing a reevaluation based on the observations made. en-us Fri, 22 Sep 2023 00:00:00 +0530 Fri, 22 Sep 2023 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443476 The Tribunal remanded the case concerning the taxability of Service Tax on 'Advertising Agency Service' to the Adjudicating Authority for a fresh order. It emphasized the need to determine whether the service was received and used in India for marketing and sales promotion, stating that if the service provided abroad was not utilized in India, the appellant might not be liable for Service Tax. The decision highlighted the importance of thoroughly examining this aspect before concluding on the tax liability, directing a reevaluation based on the observations made. Case-Laws Service Tax Fri, 22 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443476