𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗔𝗱𝘃𝗲𝗿𝘁𝗶𝘀𝗶𝗻𝗴 𝗔𝗴𝗲𝗻𝗰𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Tribunal held: "Service tax paid by advertisers on behalf of the appellant is treated as tax paid by the appellant, making any further demand unsustainable. However, the appellant must pay service tax on services provided to the Government."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. The Advertising Corporation of India Private Limited 𝗜𝘀𝘀𝘂𝗲: Is the appellant liable to pay service tax on advertising services when advertisers have already paid it on their behalf? 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: The appellant acted as an advertising agency, earning a 15% commission for procuring advertisements for media publication.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that double taxation is unsustainable as advertisers had already paid service tax on behalf of the appellant. Service tax is applicable on government services, but discounts received are exempt. The appeal was partly allowed, with no additional tax on media advertising; tax on government services remains.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. The Advertising Corporation of India Private Limited vs. Commissioner of Service Tax, Kolkata 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼.75 of 2009 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 18 September 2023 📜 This ruling clarifies that double taxation is not enforceable when tax is paid by advertisers, and confirms tax liability for government services provided by agencies.