<h1>Tribunal Rules Sports Body Not Liable for Service Tax on Advertising; Activities Classified as Space Selling, Not Advertising.</h1> A tribunal ruled that a prominent sports organization was not liable for service tax on advertising activities, as it was not engaged in advertising as defined by law. The organization, focused on promoting cricket, received payments for allowing sponsors to display logos on players' clothing and for selling telecast rights. Authorities initially categorized these activities as advertising services, subjecting them to tax. However, the tribunal clarified that the organization's activities involved selling space, not providing expert advertising services, thus exempting them from the tax. This decision is significant for interpreting advertising services before May 1, 2006.