https://www.taxtmi.com/caselaws?id=218388 The Tribunal upheld the levy of service tax on the appellant for selling advertisement space under Section 65(105)(zzzm), directing a pre-deposit of Rs. 21,50,000 for appeal admission with waived balance dues. The Tribunal rejected the appellant's argument that their activity should not be considered a service due to operating on a no-profit-no-loss basis. The issue of eligibility for input service credit was not extensively addressed in the judgment, with the appellant directed to provide supporting documents later. Compliance reporting was mandated by a specified date. en-us Mon, 04 Jun 2012 00:00:00 +0530 Mon, 12 Nov 2012 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218388 The Tribunal upheld the levy of service tax on the appellant for selling advertisement space under Section 65(105)(zzzm), directing a pre-deposit of Rs. 21,50,000 for appeal admission with waived balance dues. The Tribunal rejected the appellant's argument that their activity should not be considered a service due to operating on a no-profit-no-loss basis. The issue of eligibility for input service credit was not extensively addressed in the judgment, with the appellant directed to provide supporting documents later. Compliance reporting was mandated by a specified date. Case-Laws Service Tax Mon, 04 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218388