ITAT Weekly Round Up
The most important stories on the Income Tax Appellate Tribunal (ITAT) that were published at Taxscan between November 18, 2023 to November 25, are...
![Pass Through Cost directly relatable to Advertisement & Publicity, Business Promotion and participation in trade events are excluded from cost base :ITAT Grants relief to BBC World (India) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/bcc-1.jpg "Pass Through Cost directly relatable to Advertisement & Publicity, Business Promotion and participation in trade events are excluded from cost base :ITAT Grants relief to BBC World (India) [Read Order]")
![Advertising Corporation of India liable to pay Service Tax on Advertising Services to Government of India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Advertising-Corporation-India-pay-Service-Tax-Advertising-Services-Government-India-CESTAT-TAXSCAN.jpg "Advertising Corporation of India liable to pay Service Tax on Advertising Services to Government of India: CESTAT [Read Order]")
![Relief to India Cements, No service Tax Payable under Sale of Space and Time for Advertisement on Sponsorship of Sports before 2010: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-Relief-to-India-Cements-India-Cements-No-service-Tax-service-Tax-taxscan.jpg "Relief to India Cements, No service Tax Payable under Sale of Space and Time for Advertisement on Sponsorship of Sports before 2010: CESTAT [Read Order]")
![ITAT upholds enhanced addition relating to Advertising & Marketing Expense due to failure to substantiate Business Purpose [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Advertising-Marketing-Expense-Business-Purpose-taxscan.jpg "ITAT upholds enhanced addition relating to Advertising & Marketing Expense due to failure to substantiate Business Purpose [Read Order]")
Payment for Advertisement attracts TDS u/s 194C even if there is no Written Contract: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the payments made for advertisement without a written contract would attract TDS under section 194C of the Income Tax Act, 1961...
![Payment for Advertisement attracts TDS u/s 194C even if there is no Written Contract: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Payment-for-Advertisement-TDS-Taxscan.jpg "Payment for Advertisement attracts TDS u/s 194C even if there is no Written Contract: ITAT [Read Order]")
Activity of Advertisement and Sale Promotion is post Import Activity, Importer not obliged to pay any amount on such Expenditure: CESTAT [Read Order]
In the case of M/s Indo Rubber and Plastic Works vs. Commissioner of Custom, the Custom, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the expenditure incurred on the activities of...
![Activity of Advertisement and Sale Promotion is post Import Activity, Importer not obliged to pay any amount on such Expenditure: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Advertisement-Sale-Promotion-Li-Ning-CESTAT-Taxscan.jpg "Activity of Advertisement and Sale Promotion is post Import Activity, Importer not obliged to pay any amount on such Expenditure: CESTAT [Read Order]")
Advertisement Services Without Any Nexus to The Output Service Can’t Be Treated as Input Service: CESTAT [Read Order]
The Delhi Bench of Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) in M/s. Avadh Enterprises vs CCE(Adj.) held that advertisement expenditure incurred for advertisement of products...
![Advertisement Services Without Any Nexus to The Output Service Can’t Be Treated as Input Service: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Advertisement-Taxscan.jpg "Advertisement Services Without Any Nexus to The Output Service Can’t Be Treated as Input Service: CESTAT [Read Order]")
Sponsorship Service on Sports Events are Equal to Advertisement/ Sales Promotion of Goods: CESTAT allows Cenvat Credit [Read Order]
Ahmedabad CESTAT recently allowed CENVAT Credit on Sponsorship Service of Baroda Marathon finding that sponsorship service sports events are more or less relates to advertisement or sales promotion ...
![Sponsorship Service on Sports Events are Equal to Advertisement/ Sales Promotion of Goods: CESTAT allows Cenvat Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Service-Tax-Taxscan.jpg "Sponsorship Service on Sports Events are Equal to Advertisement/ Sales Promotion of Goods: CESTAT allows Cenvat Credit [Read Order]")