Service Tax payable on Wall Rent as It Is Integral Part of Advertising Service: CESTAT Chandigarh

Punjab Advertising Co. Vs Commissioner of Central Excise & Service Tax (CESTAT Chandigarh) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh, decided a batch of six appeals involving the valuation of taxable advertising agency services provided through wall paintings and hoardings. The appellant was engaged in providing advertising services to various companies by painting advertisements on rented walls and displaying printed flexes on hoardings. During an audit, the department found that the appellant had excluded wall rent and the cost of printed flexes from the...