GST, HC Delhi Judgement Dated 05/12/2025 – Performance Incentives not taxable due to absence of service to Media Houses 

Case of PC CGST vs Nexus Alliance Advertising and Marketing Pvt Ltd, HC Delhi Judgement Dated 5^th December 2025. HC held that performance incentives received by an advertising agency from media houses were not liable to service tax. 

(Link: HC Delhi Judgement Dated 05/12/2025)