https://www.taxtmi.com/caselaws?id=444933 CESTAT Kolkata held that appellant was not liable for service tax under Advertisement Agency Service category. Appellant merely provided advertisement space to other agencies on rental basis without conceptualizing, visualizing or designing advertisements. Court relied on precedent establishing that unless person conceptualizes and designs advertisements, simply allowing site usage for display against payment does not constitute Advertisement Agency Service under Section 65(3) Finance Act 1994. Actual advertisement agencies renting space were liable for service tax, not appellant. Demand for service tax, interest and penalties under Sections 76-78 set aside. Appeal allowed. en-us Tue, 20 Jun 2023 00:00:00 +0530 Fri, 27 Oct 2023 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444933 CESTAT Kolkata held that appellant was not liable for service tax under Advertisement Agency Service category. Appellant merely provided advertisement space to other agencies on rental basis without conceptualizing, visualizing or designing advertisements. Court relied on precedent establishing that unless person conceptualizes and designs advertisements, simply allowing site usage for display against payment does not constitute Advertisement Agency Service under Section 65(3) Finance Act 1994. Actual advertisement agencies renting space were liable for service tax, not appellant. Demand for service tax, interest and penalties under Sections 76-78 set aside. Appeal allowed. Case-Laws Service Tax Tue, 20 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444933