https://www.taxtmi.com/caselaws?id=203919 The Tribunal ruled in favor of the appellant, setting aside the demand of duty, interest, and penalties under sections 76, 77, and 78 of the Finance Act, 1994. The appellant's activities of buying and selling time slots for advertising services were not classified as "Advertising Agency" services, as per the definitions of "Advertisement" and "Advertising Agency." The Tribunal found that the appellant was not liable to pay service tax for the sale and purchase of time slots for advertisements, rejecting the imposition of the longer period of limitation for raising the demand. en-us Tue, 09 Nov 2010 00:00:00 +0530 Fri, 17 May 2013 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203919 The Tribunal ruled in favor of the appellant, setting aside the demand of duty, interest, and penalties under sections 76, 77, and 78 of the Finance Act, 1994. The appellant's activities of buying and selling time slots for advertising services were not classified as "Advertising Agency" services, as per the definitions of "Advertisement" and "Advertising Agency." The Tribunal found that the appellant was not liable to pay service tax for the sale and purchase of time slots for advertisements, rejecting the imposition of the longer period of limitation for raising the demand. Case-Laws Service Tax Tue, 09 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203919