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 

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
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.

Latest articles

Commissioner Cannot Revise Assessment U/s 263 After Due Inquiry: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...

Unsigned GST Assessment Order Invalid: Andhra Pradesh High Court 

The Andhra Pradesh High Court has held that a GST assessment order issued without...

Sole Creditor Can’t Misuse IBC After Full Debt Repayment Offer: NCLAT Terminates CIRP Despite S. 7 Admission

The National Company Law Appellate Tribunal (NCLAT), Principal Bench, has delivered a significant ruling...

GST Order Passed U/s 74 Quashed As SCN Was Issued U/s 73: Madras HC

The Madras High Court has held that tax authorities cannot adjudicate proceedings under Section...

More like this

Commissioner Cannot Revise Assessment U/s 263 After Due Inquiry: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the...

Unsigned GST Assessment Order Invalid: Andhra Pradesh High Court 

The Andhra Pradesh High Court has held that a GST assessment order issued without...

Sole Creditor Can’t Misuse IBC After Full Debt Repayment Offer: NCLAT Terminates CIRP Despite S. 7 Admission

The National Company Law Appellate Tribunal (NCLAT), Principal Bench, has delivered a significant ruling...