https://www.taxtmi.com/caselaws?id=78259 Service tax on newspaper space selling for the period before 1-5-2006 was not sustainable under Business Auxiliary Service because the specific taxable entry for sale of space in print media was introduced only from that date; the tax paid on that component was refundable, subject to unjust enrichment. Service tax on newspaper promotion was treated as falling within Business Auxiliary Service because the activity was incidental or auxiliary to the promotion or marketing of the client's product; refund on that component was therefore rejected. The result was partial relief, limited to the space-selling element. en-us Mon, 05 Apr 2010 00:00:00 +0530 Thu, 02 May 2013 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78259 Service tax on newspaper space selling for the period before 1-5-2006 was not sustainable under Business Auxiliary Service because the specific taxable entry for sale of space in print media was introduced only from that date; the tax paid on that component was refundable, subject to unjust enrichment. Service tax on newspaper promotion was treated as falling within Business Auxiliary Service because the activity was incidental or auxiliary to the promotion or marketing of the client's product; refund on that component was therefore rejected. The result was partial relief, limited to the space-selling element. Case-Laws Service Tax Mon, 05 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78259