2025 (4) TMI 1114

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....he dropped the proceedings initiated against M/s Nexus Alliance Advertising & Marketing Pvt Ltd. Respondent and its director Shri Jogesh Bhutani by show cause notice dated 17.10.2018 SCN. The respondent is registered with the service tax department for providing advertising agency service and selling of space and time slots for advertisement services. 2. The Director General of GST Intelligence DGGI investigated the respondent and found that during the relevant period it had booked advertisements for different advertisers to be printed in media or broadcast on radio, television etc. For this purpose, the respondent entered into agreements with various advertisers. As per these agreements, the respondent does the media planning and media bu....

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.... parties; (ii) The media agency agreement gave authority to the respondent to carry out specific activities; (iii) Clause B of the Agreement Dated 31.07.2015 specified the scope of work and services to be provided by the media agency, which includes formulation of media strategies based on marketing objectives and plans agreed upon with the client; (iv) By virtue of the authority under the contracts, the respondent made strategies and media plans for advertisers; (v) The incentive provided by the media houses is for accepting an obligation to do an act and, therefore, the same is a declared service under Section 66E(e) of the Finance Act. (vi) Therefore, the demand of service tax raised in the SCN should have been confirmed and th....