Service Tax Not Payable under Support Service as Railways Merely Licensed Advertisement Space

Commissioner of Central Tax Vs Prakash Arts Pvt. Ltd. (CESTAT Hyderabad) The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, was filed by the Department against the order dated 18.10.2018, whereby the adjudicating authority had dropped proceedings initiated through the show cause notice dated 11.04.2018 against the respondent company and its Director and CEO. The dispute related to service tax liability under the Reverse Charge Mechanism (RCM) on licence fees paid to the Railways for use of railway premises for displaying advertisements. The resp...