https://www.taxtmi.com/caselaws?id=115041 Letting out a unipole structure on rent was held not to constitute advertisement services because the activity was limited to providing the site and did not include designing, visualising, conceptualising, or otherwise undertaking the advertisement itself. The Tribunal followed its earlier view in the same assessee's case that rental receipts for an advertisement site fall outside the scope of advertisement services, and it found authorities concerning broadcasting to be inapplicable. On that reasoning, the rental income was not exigible to service tax under the advertisement services category, and the Revenue's appeal failed. en-us Mon, 07 Mar 2005 00:00:00 +0530 Wed, 04 Jul 2018 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115041 Letting out a unipole structure on rent was held not to constitute advertisement services because the activity was limited to providing the site and did not include designing, visualising, conceptualising, or otherwise undertaking the advertisement itself. The Tribunal followed its earlier view in the same assessee's case that rental receipts for an advertisement site fall outside the scope of advertisement services, and it found authorities concerning broadcasting to be inapplicable. On that reasoning, the rental income was not exigible to service tax under the advertisement services category, and the Revenue's appeal failed. Case-Laws Central Excise Mon, 07 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115041