Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Service Tax Valuation | Wall Rent Includible in Advertising Service Value; Flex Costs Excluded If Separately Invoiced as Goods : CESTAT Chandigarh
CESTAT Chandigarh ruled that advertising agencies must include wall rent payments in the taxable value of their services, as it is an essential cost directly tied to service delivery. However, printed flex costs are excluded if billed separately as goods and taxed accordingly, clarifying the boundary between service and supply in advertising contracts.