Principal Commissioner of CGST And Central Excise Vs Nexus Alliance Advertising And Marketing Pvt Ltd
Date: December 10, 2025
Subject Matter
Advertising Agency Incentives for Media Booking Targets are Not Leviable to Service Tax
Summary
The Delhi High Court dismissed the appeal filed by the Revenue, upholding the concurrent findings of the Adjudicating Authority and the CESTAT. The Court affirmed that incentives received by an advertising agency from media houses for achieving reven…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present appeal has been filed by the Appellant under Section 35G of the Central Excise Act, 1944 inter alia challenging the impugned order dated 17 st April, 2025 passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter, ‘CESTAT’) in Service Tax Appeal No. 51901 of 201…