Bus Advertisement by TN State Transport Not an Advertising Agency services

Tamil Nadu State Transport Corporation Appellant Vs Commissioner of GST & Central Excise (CESTAT Chennai) Introduction: In a significant legal battle between the Tamil Nadu State Transport Corporation and the Commissioner of GST & Central Excise (CESTAT Chennai), the question of whether the hiring of space for advertisements on buses by the State Transport Corporation should be classified as an advertising agency service has been the center of debate. This article delves into the details of the case, the arguments presented by both parties, and the final decision reached by CESTAT Chen...