https://www.taxtmi.com/caselaws?id=447742 Service tax liability on advertising services was disputed on whether activities executed through sub-contractors constituted taxable services rendered to the principal contract-awarder. The HC held that the sub-contractors were engaged only to enable the assessee to discharge its own contractual obligations, and the sub-contractors did not undertake work at the behest of the principal; accordingly, the relevant service relationship for levy was not established in the manner alleged. The SC found no ground to interfere with the HC's determination and dismissed the SLP, leaving the impugned order intact. en-us Tue, 02 Jan 2024 00:00:00 +0530 Thu, 08 Jan 2026 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447742 Service tax liability on advertising services was disputed on whether activities executed through sub-contractors constituted taxable services rendered to the principal contract-awarder. The HC held that the sub-contractors were engaged only to enable the assessee to discharge its own contractual obligations, and the sub-contractors did not undertake work at the behest of the principal; accordingly, the relevant service relationship for levy was not established in the manner alleged. The SC found no ground to interfere with the HC's determination and dismissed the SLP, leaving the impugned order intact. Case-Laws Service Tax Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447742