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HomeIndirect TaxesNo Service Tax on Media Incentives Received by Advertising Agency: Delhi High...

No Service Tax on Media Incentives Received by Advertising Agency: Delhi High Court

Indirect Taxes

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By Mariya Paliwala
No Service Tax on Media Incentives Received by Advertising Agency: Delhi High Court

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The Delhi High Court has dismissed the Revenue Department’s appeal and affirmed that incentives received by advertising agencies from media houses for achieving business targets cannot be subjected to service tax. The payments do not qualify as “business auxiliary service” nor fall within the ambit of “declared services” under Section 66E(e) of the Finance Act,…

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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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