No service tax on volume discounts by media owners to advertising agencies
Authority for Advance Rulings (Central Excise, Customs And Service Tax) New Delhi, in the case of AKQA Media India (P.) Ltd., In re* {(2016) (AAR – New Delhi)} have recently held that to be leviable to service tax, the Activity must be carried out for a consideration. In other words, to be ‘service’, there must be… Read More »