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Rapport Outdoor Advertising Pvt Ltd vs Commissioner Of Service Tax-Iii Mumbai on 6 June, 2025 cites

Roop Automotives Ltd vs Commissioner Of Gst&Amp;Cce(Chennai ... on 17 July, 2019

He has also placed reliance on the Final Order No. A/85736-85740/2025 dated 22.04.2025 passed by the Tribunal in the case of Arpanna Automotives Pvt. Ltd. Vs. Commissioner of CGST, Thane and Schindler India Pvt. Ltd. Vs. CST - (2023) 157 Taxmann.com 152 (Mumbai-CESTAT), to state that where VAT has been paid on certain activities, the same cannot be subjected to levy of service tax, considering the same as a taxable service.
Custom, Excise & Service Tax Tribunal Cites 14 - Cited by 1 - Full Document

Datasol Innovative Labs vs Commissioner Of Central Excise, ... on 8 January, 2015

Further, we also find that flex material purchased by the appellants from the said supplier was in turn, sold by the appellants to their client M/s Tata Capital Finance Services Pvt. Ltd., vide their invoice No. 540/30006 dated 05.12.2013, again by charging VAT in the said invoice issued to the said client. Thus, it is evident that supply of such printed vinyl/flex material is purely a 'sale activity', and since a separate contact was executed with the client for supply of the same, the value of such supplied goods therein shall not be included in the value of the service for payment of service tax thereon. Further, the amount received by the appellants towards sale of printed vinyl/flex material is not towards the provision of any advertising services, as they had not undertaken any activity like designing, visualizing, conceptualizing etc., of the advertisements. We find that the issue involved in the present case has adequately been dealt with by the coordinate Bench of the Tribunal in the 5 ST/86281/2017 case of M/s AD-inn Innovative Advertisers & Ors. (supra). The relevant paragraphs in the said order are extracted herein below: -
Custom, Excise & Service Tax Tribunal Cites 1 - Cited by 0 - Full Document

The Commissioner Of Central Excise & vs M/S. Zodiac Advertisers on 28 May, 2008

7. The ratio of the judgment of Hon'ble Kerala High Court in the case of Zodiac Advertisers (supra) relied upon by the learned AR for the Revenue is distinguishable from the facts of the present case, inasmuch as in the said decided case, the advertisement materials were sold to the customers in the form of banner/hoarding, film slide and the same were in context with the advertisement services. However, contrary is the situation, in the case in hand, inasmuch as the appellants had entered into two distinct and separate agreements with the clients, one exclusively for supply of the goods and other for provision of advertisement services. Since in the first agreement, there is no whisper about provision of any service, it cannot be said that the material supplied/sold to the client will also form part of the taxable value, for the purpose of levy of service tax thereon.
Kerala High Court Cites 4 - Cited by 1 - Full Document
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