https://www.taxtmi.com/caselaws?id=769200 The SC/Tribunal examined whether incentives from media houses constitute a declared service under Section 66E(e) of the Finance Act, 1994. The court determined that volume discounts received by an advertising agency do not attract service tax, as no explicit contractual obligation existed to perform specific acts for media houses. The Commissioner's decision to drop proceedings was upheld, with the Tribunal finding no service tax liability in the agency's commercial interactions. en-us Thu, 17 Apr 2025 00:00:00 +0530 Tue, 22 Apr 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769200 The SC/Tribunal examined whether incentives from media houses constitute a declared service under Section 66E(e) of the Finance Act, 1994. The court determined that volume discounts received by an advertising agency do not attract service tax, as no explicit contractual obligation existed to perform specific acts for media houses. The Commissioner's decision to drop proceedings was upheld, with the Tribunal finding no service tax liability in the agency's commercial interactions. Case-Laws Service Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769200