𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶: 𝗡𝗼 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗗𝗲𝗺𝗮𝗻𝗱 𝗳𝗼𝗿 𝗥𝗲𝘃𝗲𝗻𝘂𝗲-𝗡𝗲𝘂𝘁𝗿𝗮𝗹 𝗦𝗶𝘁𝘂𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: Service Tax demand was unsustainable as the advertising agency paid it, making the situation revenue-neutral. Appeal allowed.

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. Aniksha Productions Private Limited 𝗜𝘀𝘀𝘂𝗲: Was Service Tax on the fixed cost component correctly demanded from the appellant?

🔑 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal held that the Service Tax paid by the advertising agency, undisputed by Revenue, entitled the appellant to CENVAT Credit. As this created a revenue-neutral situation with no actual revenue loss, the demand for Service Tax on the appellant was deemed unsustainable, and the appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Aniksha Productions Private Limited Vs The Commissioner of Service Tax 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 15 February 2023 📜 Revenue neutrality prevents Service Tax demands when intermediaries pay taxes. Proper documentation is crucial for appellants to strengthen their case.