Performance Incentives Not Taxable Due to Absence of Service to Media Houses: Delhi HC

Principal Commissioner of CGST And Central Excise Vs Nexus Alliance Advertising And Marketing Pvt Ltd (Delhi High Court) The Delhi High Court dismissed an appeal filed by the tax department challenging an order of the Customs, Excise and Service Tax Appellate Tribunal which had held that performance incentives received by an advertising agency from media houses were not liable to service tax. The respondent was engaged in providing advertising agency services, including booking advertising space and time slots in print and electronic media on behalf of its clients. Service tax on agency commis...