HomeIndirect TaxesMere Sale of Advertisement Space Not Taxable as Advertising Agency Service: CESTAT 

Mere Sale of Advertisement Space Not Taxable as Advertising Agency Service: CESTAT 

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The Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench has held that the mere display of advertisements on traffic signal timer devices, without any element of design, conceptualisation, or creative input, does not qualify as “Advertising Agency Service” under the Finance Act, 1994. The Bench of Ajayan T.V. (Judicial Member) and M. Ajit Kumar…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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