Media Monitoring Services cannot be taxed as Business Auxiliary Service

CST Vs. M/s IPAN (CESTAT Delhi) The Revenue contends that various ‘media monitoring services’, arranging press conference, interviews, education workshop, contact programme, etc. will directly or indirectly have relationship to the enhancement of sales and promotion of the product/services of the client. We are not convinced with such reasoning proposed in the appeal. It is clear that the ‘media monitoring service’, though incidental, may help the client to formulate certain policies to help them improve their business apparently has no direct nexus to such sales promotion. Arranging i...