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…
Membership Required
Already a member? Log in here
