https://www.taxtmi.com/caselaws?id=449045 CESTAT Chennai held that an advertising agency was liable for service tax only on commission received from print media and TV/radio advertisements, not on entire invoice values. The tribunal distinguished between taxable services (events, hoardings) and sales activities (printing materials) subject to VAT. Service tax demand on sale transactions was deemed illegal where VAT was already paid. The agency was entitled to CENVAT credit on broadcasting services as input services since they directly utilized these for output services. Extended period of limitation was improperly invoked as similar issues were previously adjudicated. Appeals were allowed, setting aside impugned orders. en-us Fri, 05 Jan 2024 00:00:00 +0530 Mon, 05 Feb 2024 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449045 CESTAT Chennai held that an advertising agency was liable for service tax only on commission received from print media and TV/radio advertisements, not on entire invoice values. The tribunal distinguished between taxable services (events, hoardings) and sales activities (printing materials) subject to VAT. Service tax demand on sale transactions was deemed illegal where VAT was already paid. The agency was entitled to CENVAT credit on broadcasting services as input services since they directly utilized these for output services. Extended period of limitation was improperly invoked as similar issues were previously adjudicated. Appeals were allowed, setting aside impugned orders. Case-Laws Service Tax Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449045