https://www.taxtmi.com/caselaws?id=783341 The HC dismissed the revenue's appeal, upholding the finding that incentives received by the advertising agency from media houses on achieving advertisement revenue targets are not liable to service tax as "business auxiliary service" or as a declared service under Section 66E(e). The Court held that the agency's primary role is to book ad space/slots for its clients as per clients' approved plans, without rendering any additional or independent service to media houses, nor agreeing to perform or abstain from any specified act for them. As no distinct service to media houses was established, no substantial question of law arose, and the demand was set aside. en-us Fri, 05 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783341 The HC dismissed the revenue's appeal, upholding the finding that incentives received by the advertising agency from media houses on achieving advertisement revenue targets are not liable to service tax as "business auxiliary service" or as a declared service under Section 66E(e). The Court held that the agency's primary role is to book ad space/slots for its clients as per clients' approved plans, without rendering any additional or independent service to media houses, nor agreeing to perform or abstain from any specified act for them. As no distinct service to media houses was established, no substantial question of law arose, and the demand was set aside. Case-Laws Service Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783341