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Advertising Agency Not Liable for Service Tax on Facilitation of Broadcasting Services
Case Law Details
- Case Name
- Triton Communication Pvt Ltd Vs C.S.T (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Triton Communication Pvt Ltd Vs C.S.T (CESTAT Ahmedabad)
CESTAT Ahmedabad held that an advertising agency, acting as a mediator between clients and broadcasters, is not liable to deposit service tax under Section 73A, as the agency did not retain the collected tax and the broadcasters had already paid it to the government.
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Ahmedabad has set aside a service tax demand of over Rs. 5.7 crore against Triton Communication Pvt. Ltd. The tribunal ruled that the company, an advertising agency, was not liable to pay service tax on broa...
